R00994 R0 Ruling Active

The tariff classification of a Sugar Free Chocolate Product from Canada

Issued November 30, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9090

Headings: 1806

Product description

You supplied descriptive literature with your request. The subject merchandise is product LSH 8737, described as a chocolate ingredient. It will be imported in chip and chunk form in a 1-pound bag, and is intended for use as baking inclusions. It is said to consist of 39.9 percent chocolate liquor, 32.7 percent maltitol, 16.18 percent calcium caseinate, 10.4 percent cocoa butter, and traces of lecithin, sucralose, and vanillin. The total milk fat is said to be 0.32 percent, and the total milk solids are said to be 16.18 percent.

CBP rationale

The applicable subheading for product LSH 8737, chocolate ingredient will be 1806.90.9090, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other…Other.

Full text

NY R00994 November 30, 2004 CLA-2-18:RR:NC:SP:232 R00994 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K-3K9 RE: The tariff classification of a Sugar Free Chocolate Product from Canada Dear Mr. Forbes: In your letter dated October 26, 2004, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request. The subject merchandise is product LSH 8737, described as a chocolate ingredient. It will be imported in chip and chunk form in a 1-pound bag, and is intended for use as baking inclusions. It is said to consist of 39.9 percent chocolate liquor, 32.7 percent maltitol, 16.18 percent calcium caseinate, 10.4 percent cocoa butter, and traces of lecithin, sucralose, and vanillin. The total milk fat is said to be 0.32 percent, and the total milk solids are said to be 16.18 percent. The applicable subheading for product LSH 8737, chocolate ingredient will be 1806.90.9090, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other…Other. The general rate of duty will be 6 percent ad valorem. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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