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 > 1993 NY Rulings > NY 880789 - NY 881003 > NY 880952

Previous Ruling Next Ruling
NY 880952

December 29, 1992



TARIFF NO.: 1806.20.4060

Mr. Todd Masters
Albert Uster Imports, Inc.
9211 Gaither Road
Gaithersburg, MD 20877

RE: The tariff classification of milk chocolate couverture in chopped form from Switzerland.

Dear Mr. Masters:

In your letter dated October 8, 1992, with additional information provided in letters dated November 3, 1992 and December 1, 1992, you requested a tariff classification ruling.

Your query concerns the classification of milk chocolate couverture in chopped form, to be imported from Switzerland in cases having a net weight of 20 kilograms each. The product consists of 47.01 percent sugar, 26.08 percent cocoa butter, 15 percent full milk powder, 10.7 percent cocoa mass, 1 percent skim milk powder, 0.17 percent emulsifier (lecithin) and 0.04 percent vanillin. The product also contains 3.753 percent butterfat. It will be imported in nugget sized pieces and will be used primarily after melting as a coating for cakes, fruits, pastries, etc. The product will not be subjected to any further processing before being used as described.

The applicable subheading for the milk chocolate couverture will be 1806.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations in blocks or slabs 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...other...other...containing not over 5.5 percent by weight of butterfat or containing other milk solids. The rate of duty will be 5 percent ad valorem. Additionally, articles classified under subheading 1806.20.4060 HTS, are subject to the quota restrictions of subheading 9904.10.66, HTS, which has no allocation for this product from Switzerland. Therefore, importation of this product from Switzerland is prohibited.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

Previous Ruling Next Ruling