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 > 2003 NY Rulings > NY I89780 - NY I89822 > NY I89814

Previous Ruling Next Ruling
NY I89814




January 24, 2003

CLA-2-18:RR:NC:SP:232 I89814

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2010

Mr. Bob Forbes
ROE Logistics
474 McGill Street – Suite 300
Montreal, Quebec
Canada H2Y 2H2

RE: The tariff classification of a Dark Chocolate Coating from Canada

Dear Mr. Forbes:

In your letter received January 13, 2003, 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 0791500-500-PSH7525, described as chocolate coating. It will be imported in 10-pound slabs. It is assumed for the purposes of this ruling that this product is intended for use as a coating for confectionery and/or pastry. It is said to contain 53.28 percent sugar, 16.98 percent cocoa liquor, 16.98 percent chocolate liquor, 12.25 percent cocoa butter, and traces of lecithin and vanillin.

The applicable subheading for product 0791500-500-PSH7525, chocolate coating, will be 1806.20.2010, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: 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: In blocks or slabs weighing 4.5 kg or more eachNot containing butterfat or other milk solids. The general rate of duty will be free.

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,

Previous Ruling Next Ruling

See also: