R01033 R0 Ruling Active

The tariff classification of a liquid chocolate (Product number LSH 9449) from Canada

Issued November 17, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1806.90.9090

Headings: 1806

Product description

The subject merchandise is stated to contain 44.11 percent maltitol, 26.53 percent cocoa butter, 15.65 percent cocoa liquor, 6.83 percent sodium caseinate, 4.65 percent cocoa powder, 1.70 percent milk fat, 0.41 percent lecithin, 0.06 percent vanilla, 0.02 percent salt and 0.0007 percent sucralose. The product will be imported in liquid form in a 2 pound pail and used for molding.

CBP rationale

The applicable subheading for the liquid chocolate will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Other.

Full text

NY R01033 November 17, 2004 CLA-2-18:RR:NC:SP:232 R01033 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of a liquid chocolate (Product number LSH 9449) from Canada Dear Mr. Forbes: In your letter dated November 2, 2004, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling. The subject merchandise is stated to contain 44.11 percent maltitol, 26.53 percent cocoa butter, 15.65 percent cocoa liquor, 6.83 percent sodium caseinate, 4.65 percent cocoa powder, 1.70 percent milk fat, 0.41 percent lecithin, 0.06 percent vanilla, 0.02 percent salt and 0.0007 percent sucralose. The product will be imported in liquid form in a 2 pound pail and used for molding. The applicable subheading for the liquid chocolate will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Other. The 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 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 John Maria at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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