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 > 1995 NY Rulings > NY 812652 - NY 812907 > NY 812855

Previous Ruling Next Ruling
NY 812855

July 26, 1995

CLA-2-18:S:N:N7:232 812855


TARIFF NO.: 1806.10.3400; 1806.10.3800

Mr. Patrick E. Mines
P. Mines Customs Services
28 Princess Street
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2

RE: The tariff classification of cocoa mix from Mexico.

Dear Mr. Mines:

In your letter dated July 6, 1995, on behalf of R. W. Patten Distributors Ltd., Ontario, Canada, you requested a tariff classification ruling.

The subject merchandise is a cocoa mix which is stated to contain 89 percent sugar and 11 percent cocoa powder. The product will be imported in one ton tote bags and then repackaged in the United States for retail sale. The consumer adds water or milk to the cocoa mix to produce a beverage.

The applicable tariff provision for the cocoa mix, if imported in quantities that fall within the limits described in additional U.S. note 1 to Chapter 18, will be 1806.10.3400, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for chocolate and other food preparations containing cocoa: cocoa powder, containing added sugar or other sweetening matter... containing 65 percent or more but less than 90 percent by dry weight of sugar...other... described in additional U.S. note 1 to Chapter 18 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 1 to Chapter 18 have been reached, the product will be classified in subheading 1806.10.3800, HTSUSA, and dutiable at the rate of 38.5 cents per kilogram.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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

See also: