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R01774 R0 Ruling Active

The tariff classification of a Chocolate Product from Canada

Issued May 5, 2005 by U.S. Customs and Border Protection.

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R0 R01774 (May 5, 2005)

Tariff classification

HTS codes: 1806.90.9090

Headings: 1806

Product description

You supplied descriptive literature with your request. The subject merchandise is product CHD-SH-1-415, described as a chocolate coating. It will be imported in the form of sprinkles in 1-kilo bags, and is intended for use as decoration for baked goods. It is said to consist of 47.5 percent sugar, 45 percent cocoa paste, 7 percent cocoa butter, and traces of lecithin and vanilla.

CBP rationale

The applicable subheading for the product CHD-SH-1-415, chocolate coating, 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.

Full text

NY R01774 May 5, 2005 CLA-2-18:RR:NC:SP:232 R01774 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 Chocolate Product from Canada Dear Mr. Forbes: In your letter dated April 7, 2005, 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 CHD-SH-1-415, described as a chocolate coating. It will be imported in the form of sprinkles in 1-kilo bags, and is intended for use as decoration for baked goods. It is said to consist of 47.5 percent sugar, 45 percent cocoa paste, 7 percent cocoa butter, and traces of lecithin and vanilla. The applicable subheading for the product CHD-SH-1-415, chocolate coating, 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. The general rate of duty will be 6 percent ad valorem. 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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