N291903 N2 Ruling Active

The tariff classification of “Chocolate Crispy Square” from Canada

Issued November 30, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.32.9000

Headings: 1806

Product description

Descriptive and illustrative information about the product was included with your request. “Chocolate Crispy Square” is described as a ready-to-eat crispy snack-type product with a chocolate bottom coating and top drizzle. It is a 6.2 cm square and is not a baked product. “Chocolate Crispy Square” will be marketed as a snack that is also a source of protein as part of Laboratoires C.O.P. Inc.’s “Ideal Protein” brand weight loss program.

CBP rationale

The applicable subheading for the “Chocolate Crispy Square” will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other.

Full text

N291903 November 30, 2017 CLA-2-18:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1806.32.9000 Mr. Stephane Larose Laboratoires C.O.P. Inc. 60 Jean-Proulx Street Gatineu, Quebec J8Z 1W1 Canada RE: The tariff classification of “Chocolate Crispy Square” from Canada Dear Mr. Larose: In your letter dated November 8, 2017, you requested a tariff classification ruling. Descriptive and illustrative information about the product was included with your request. “Chocolate Crispy Square” is described as a ready-to-eat crispy snack-type product with a chocolate bottom coating and top drizzle. It is a 6.2 cm square and is not a baked product. “Chocolate Crispy Square” will be marketed as a snack that is also a source of protein as part of Laboratoires C.O.P. Inc.’s “Ideal Protein” brand weight loss program. The applicable subheading for the “Chocolate Crispy Square” will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The general 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 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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