N279775 N2 Ruling Active

The tariff classification of “Unsweetened Chocolate Gems” from Belgium

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

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N2 N279775 (October 12, 2016)

Tariff classification

HTS codes: 1803.10.0000

Headings: 1803

Product description

Descriptive literature was submitted along with your request. The subject merchandise is described as Genauva® “Unsweetened Chocolate Gems” and is stated to contain 100 percent unsweetened chocolate, 100 percent cocoa paste, not defatted. The product is in the form of chocolate drops (also referred to as chips, chunks or gems) and will be shipped in 1 kilogram bags. It is intended to be used in baking or cooking.

CBP rationale

The applicable subheading for the “Unsweetened Chocolate Gems” will be 1803.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cocoa paste, whether or not defatted: Not defatted.

Full text

N279775 October 12, 2016 CLA-2-18:OT:RR:NC:N4:232 CATEGORY: Classification TARIFF NO.: 1803.10.0000 Hilde Van den Bossche Homefield b.v.b.a. Optimismelaan 95/28 Brussels 1140 Belgium RE: The tariff classification of “Unsweetened Chocolate Gems” from Belgium Dear Ms. Van den Bossche: In your letter dated September 20, 2016, you requested a tariff classification ruling. Descriptive literature was submitted along with your request. The subject merchandise is described as Genauva® “Unsweetened Chocolate Gems” and is stated to contain 100 percent unsweetened chocolate, 100 percent cocoa paste, not defatted. The product is in the form of chocolate drops (also referred to as chips, chunks or gems) and will be shipped in 1 kilogram bags. It is intended to be used in baking or cooking. The applicable subheading for the “Unsweetened Chocolate Gems” will be 1803.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cocoa paste, whether or not defatted: Not defatted. The general rate of duty will be free. 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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