N242565 N2 Ruling Active

The tariff classification of a solid milk chocolate disc from China

Issued June 19, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9019

Headings: 1806

Product description

Samples were examined and disposed of. The subject merchandise is described as a 40 gram, approximately 3 inch round solid milk chocolate disc made by Eden Chocolates, SKU# 12838901. The country of origin for the milk chocolate disc is China. They will be put up for retail sale after importation into the United States. The sample provided showed a color picture of a reindeer head and snowflakes on one side of the disc. The milk chocolate disc is said to contain 43 percent sugar, 23 percent full cream milk powder, 21 percent cocoa butter, 12 percent cocoa mass, and less than one percent of the following: soy lecithin, and natural flavoring (vanilla).

CBP rationale

The applicable subheading for the milk chocolate disc 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

N242565 June 19, 2013 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Ms. Elizabeth Kessens Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of a solid milk chocolate disc from China Dear Ms. Kessens: In your letter dated May 31, 2013 you requested a tariff classification ruling. Ingredient breakdowns and samples were submitted along with your request. Samples were examined and disposed of. The subject merchandise is described as a 40 gram, approximately 3 inch round solid milk chocolate disc made by Eden Chocolates, SKU# 12838901. The country of origin for the milk chocolate disc is China. They will be put up for retail sale after importation into the United States. The sample provided showed a color picture of a reindeer head and snowflakes on one side of the disc. The milk chocolate disc is said to contain 43 percent sugar, 23 percent full cream milk powder, 21 percent cocoa butter, 12 percent cocoa mass, and less than one percent of the following: soy lecithin, and natural flavoring (vanilla). The applicable subheading for the milk chocolate disc 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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