R01798 R0 Ruling Active

The tariff classification of a Chocolate Product from Canada

Issued May 11, 2005 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, and added more information in a subsequent phone call. The subject merchandise is product E006050. It will be imported in the form of chips and chunks in 1.3-kilo bags, and is intended for use as decoration on baked goods. It is said to consist of 43 percent sugar, 52 percent cocoa paste, 7 percent cocoa butter, and traces of lecithin.

CBP rationale

The applicable subheading for Product E006050 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 R01798 May 11, 2005 CLA-2-18:RR:NC:SP:232 R01798 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 14, 2005, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request, and added more information in a subsequent phone call. The subject merchandise is product E006050. It will be imported in the form of chips and chunks in 1.3-kilo bags, and is intended for use as decoration on baked goods. It is said to consist of 43 percent sugar, 52 percent cocoa paste, 7 percent cocoa butter, and traces of lecithin. The applicable subheading for Product E006050 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 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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