United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY G82723 - NY G82777 > NY G82767

Previous Ruling Next Ruling
NY G82767




October 25, 2000

CLA-2-18:RR:NC:SP:232 G82767

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.3000; 1806.32.9000

Ms. Ellen A. DiLapi
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of Chocolate Bars from France

Dear Ms. DiLapi

In your letter dated September 29, 2000, on behalf of ZChocolat.com, you requested a tariff classification ruling.

You submitted product samples and descriptive literature with your request. The subject merchandise is four varieties of “Valrhona” brand 75-gram dark chocolate bars. They are shaped so as to be easily broken into ten squares, and will be imported foil wrapped and packed in 2 ¾ inch wide by 6 ½ inch long individual boxes for retail sale. The first item, the “Caraibe” flavor bar, is said to contain 66 percent cocoa beans (including cocoa butter), 33 percent sugar, and traces of vanilla and lecithin. The second item, “Guanaja”, is said to consist of 70 percent cocoa beans (including cocoa butter), 29 percent sugar, and traces of vanilla and lecithin. The third variety, “Caraibe Noisettes”, is said to contain 55 percent cocoa beans (including cocoa butter), 27 percent sugar, 15 percent hazelnuts, and traces of vanilla and lecithin. The last flavor, “Manjari”, is said to consist of 51 percent cocoa beans (including cocoa butter), 28 percent sugar, 20 percent chopped candied orange peel, and traces of vanilla and lecithin.

The applicable subheading for the “Caraibe” and “Guanaja” flavors of chocolate bar will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks,
slabs or bars: Not filled: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Other. The rate of duty will be 4.3 percent ad valorem.

The applicable subheading for the “Caraibe Noisettes” and the “Manjari” varieties will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The rate of duty will be 6 percent ad valorem.

Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration
Implementation and Compliance Branch
HFF 314, 200 C Street, SW
Washington, D.C. 20204
(202) 205-5321

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 (212) 637-7059.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: