10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a chocolate flavored coating (Product number M-9VSN-N-656) from Canada
Issued January 19, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R01241 (January 19, 2005)
Tariff classification
HTS codes: 1806.20.9900
Headings: 1806
Product description
The subject merchandise is stated to contain 37.5 percent sugar, 28.5 percent vegetable fat, 16.5 percent hazelnuts, 8.5 percent nonfat dry milk, 5 percent lactose, 3.5 percent cocoa powder and traces of soy lecithin. The item will be imported in 5 kilogram buckets. It will be used to enrobe cakes and pastries.
CBP rationale
The applicable subheading for the chocolate flavored coating will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa.
Full text
NY R01241 January 19, 2005 CLA-2-18:RR:NC:SP:232 R01241 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of a chocolate flavored coating (Product number M-9VSN-N-656) from Canada Dear Mr. Forbes: In your letter dated December 29, 2004, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling. The subject merchandise is stated to contain 37.5 percent sugar, 28.5 percent vegetable fat, 16.5 percent hazelnuts, 8.5 percent nonfat dry milk, 5 percent lactose, 3.5 percent cocoa powder and traces of soy lecithin. The item will be imported in 5 kilogram buckets. It will be used to enrobe cakes and pastries. The applicable subheading for the chocolate flavored coating will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...other. The general rate of duty will be 8.5 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
More rulings on the same tariff codes
The tariff classification and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a Chocolate Blend from Mexico.
The tariff classification and eligibility under the United States-Mexico-Canada Agreement (USMCA) of a Chocolate Blend from Mexico
The tariff classification and eligibility under the United States-Mexico-Canada Agreement (USMCA) of Chocolate Blends from Mexico
The tariff classification of Semi-Sweet Chocolate Chips and Dark Chocolate Chips from Canada
The tariff classification of Chocolate Almond Filling from Belgium
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of “Powder Blend for UDK201 Chocolate Keto UHT-Powder Base” from Canada; Article 509.
The tariff classification of “Mini Marzipan Chunks Chocolate Flavour”.from the Netherlands
The tariff classification of “Sugar-free Milk Chocolate Flavored Coating”from Canada
The tariff classification of Chocolate Flavored Coating from Canada
The tariff classification of Chocolate Flavored Coating from Canada
Follow R01241
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.