8 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N266178 N2 Ruling Active

The tariff classification of Chocolate Santa Claus from France

Issued July 23, 2015 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N2 N266178 (July 23, 2015)

Tariff classification

HTS codes: 1806.90.9019

Headings: 1806

Product description

The product is wrapped in foil that has a Christmas motif depicting Santa Claus surrounded by two children holding a bowl filled with “milk chocolate & buttons”. The stated ingredients are sugar, cocoa butter, whole milk powder, unsweetened cocoa, sunflower lecithin, natural vanilla flavor, whey powder, lactose, skim milk powder, glucose syrup, color, calcium carbonate, gum Arabic, beeswax, carnauba wax, potato starch and color. The product is packaged for retail sale and ready for consumption.

CBP rationale

a bowl filled with “milk chocolate & buttons”. The stated ingredients are sugar, cocoa butter, whole milk powder, unsweetened cocoa, sunflower lecithin, natural vanilla flavor, whey powder, lactose, skim milk powder, glucose syrup, color, calcium carbonate, gum Arabic, beeswax, carnauba wax, potato starch and color. The product is packaged for retail sale and ready for consumption. The applicable subheading for the Chocolate Santa Claus 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 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

Full text

N266178 July 23, 2015 CLA-2-18:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Ms. Tonja Davenport Dollar General Corp. 100 Mission Ridge Goodlettsville TN 37072 RE: The tariff classification of Chocolate Santa Claus from France Dear Ms. Davenport: In your letter dated June 24, 2015, you requested a tariff classification ruling. The sample submitted is that of a hollow chocolate Santa Claus figure with multicolored chocolate “buttons” pasted down the middle of the chocolate molded Santa suit. The product is wrapped in foil that has a Christmas motif depicting Santa Claus surrounded by two children holding a bowl filled with “milk chocolate & buttons”. The stated ingredients are sugar, cocoa butter, whole milk powder, unsweetened cocoa, sunflower lecithin, natural vanilla flavor, whey powder, lactose, skim milk powder, glucose syrup, color, calcium carbonate, gum Arabic, beeswax, carnauba wax, potato starch and color. The product is packaged for retail sale and ready for consumption. The applicable subheading for the Chocolate Santa Claus 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 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N266178

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.