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N272218 N2 Ruling Active

The tariff classification of “Cacao Ganache Spread” from Brazil

Issued February 12, 2016 by U.S. Customs and Border Protection.

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N2 N272218 (February 12, 2016)

Tariff classification

HTS codes: 1806.90.9090

Headings: 1806

Product description

The subject merchandise, “Cacao Ganache Spread”, is described as a cacao pate composed of cocoa mass, coconut milk, biomass green banana, polydextrose, cocoa butter, maltitol, xylitol, sucralose, emulsifiers, soy lecithin, polyglycerol polyricinoleate and flavoring. The product can be consumed directly or combined with other food items such as ice cream, fruits, pancakes, etc. “Cacao Ganache Spread” will be packed for importation into the United States in 12 retail sized glass containers per carton with each glass weighing 175 grams (net weight).

CBP rationale

The applicable subheading for the “Cacao Ganache Spread” will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other … other…other.

Full text

N272218 February 12, 2016 CLA-2-18:OT:RR:E:NC:N4:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. Patricia Compres Advance Customs Brokers & Consulting LLC 1400 N.W. 79th Avenue Miami, FL 33126 RE: The tariff classification of “Cacao Ganache Spread” from Brazil Dear Ms. Compres: In your letter dated January 18, 2016, you requested a tariff classification ruling on behalf of your client, Pantai USA (Doral, FL). The subject merchandise, “Cacao Ganache Spread”, is described as a cacao pate composed of cocoa mass, coconut milk, biomass green banana, polydextrose, cocoa butter, maltitol, xylitol, sucralose, emulsifiers, soy lecithin, polyglycerol polyricinoleate and flavoring. The product can be consumed directly or combined with other food items such as ice cream, fruits, pancakes, etc. “Cacao Ganache Spread” will be packed for importation into the United States in 12 retail sized glass containers per carton with each glass weighing 175 grams (net weight). The applicable subheading for the “Cacao Ganache Spread” will be 1806.90.9090, 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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