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The tariff classification of Royce Kurumaro Chocolate from Japan
Issued January 29, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N237013 (January 29, 2013)
Tariff classification
HTS codes: 1806.90.9019
Headings: 1806
Product description
You provided descriptive literature and product samples. Samples were reviewed and disposed of. The subject merchandise consists of Royce brand Kurumaro Chocolate (item # 4002). The product is described as a one inch thick, 6 inch long, milk chocolate bar, containing walnuts and marshmallows. The finished product is wrapped in a clear plastic case and packaged for retail sale in decorative 6.5 ounce gift boxes. Royce brand Kurumaro Chocolate Milk (item # 4002) is said to contain 27.4 percent sugar, 20.5 percent cocoa butter, 17.1 percent whole milk powder, 12.5 percent marshmallow, 10.4 percent walnut, 7 percent vegetable oil, 4.7 percent chocolate liquor, and less than one percent of the following: emulsifier, and flavor.
CBP rationale
The applicable subheading for Royce brand Kurumaro Chocolate Milk (item # 4002) will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other.
Full text
N237013 January 29, 2013 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Ms. Darlene Miniaci Carmichael International Service 20 W. Lincoln Ave., Suite 300 Valley Stream, N.Y. 11580 RE: The tariff classification of Royce Kurumaro Chocolate from Japan Dear Ms. Miniaci: In your letter dated January 4, 2013 you requested a tariff classification ruling. You provided descriptive literature and product samples. Samples were reviewed and disposed of. The subject merchandise consists of Royce brand Kurumaro Chocolate (item # 4002). The product is described as a one inch thick, 6 inch long, milk chocolate bar, containing walnuts and marshmallows. The finished product is wrapped in a clear plastic case and packaged for retail sale in decorative 6.5 ounce gift boxes. Royce brand Kurumaro Chocolate Milk (item # 4002) is said to contain 27.4 percent sugar, 20.5 percent cocoa butter, 17.1 percent whole milk powder, 12.5 percent marshmallow, 10.4 percent walnut, 7 percent vegetable oil, 4.7 percent chocolate liquor, and less than one percent of the following: emulsifier, and flavor. The applicable subheading for Royce brand Kurumaro Chocolate Milk (item # 4002) will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other. The rate of duty will be 6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Troise at (646) 733-3031. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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