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 > 2002 NY Rulings > NY I85501 - NY I85541 > NY I85527

Previous Ruling Next Ruling
NY I85527

September 6, 2002

CLA-2-18:RR:NC:SP:232 I85527


TARIFF NO.: 1806.90.9019

Ms. Valentina Sequi
L’Atelier del Cioccolato de Felix Brunatto Carmencita 195, El Golf
Santiago, Chile

RE: The tariff classification of Chocolates from Chile

Dear Ms. Sequi:

In your letter dated August 16, 2002, you requested a tariff classification ruling.

You submitted descriptive literature with your request, and supplied additional information via fax on August 22, 2002. The subject merchandise is described as boxed chocolate confectionery that will be imported for retail sale. The candies are said to be hand made bonbons consisting of a milk or dark chocolate outer layer encasing a creamy filling. The outer layers are stated to contain sugar, hydrogenated vegetable fat, cocoa powder, and lecithin. The milk chocolate coating has powdered milk in addition to the above named ingredients. The flavor of the fillings varies widely and includes some traditional flavors such as coffee, vanilla, raspberry, hazelnut, and rum, and some exotic, spicy flavors such as basil, ginger, curry, and mustard. There are said to be no artificial preservatives in any of these products. These confections will be packaged in cardboard boxes ranging in size from 75 grams (containing 6 pieces) up to 1,300 grams (containing 85 pieces).

The applicable subheading for all the varieties of these boxed chocolates will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other Confectionery: Other. The duty rate will be 6 percent ad valorem. Articles classifiable under subheading 1806.90.9019, HTS, which are products of Chile, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".

The Food and Drug Administration may impose additional requirements on this product. You may contact the FDA at:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, Maryland 20857
Telephone: (301) 443-6553

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


Robert B. Swierupski

Previous Ruling Next Ruling

See also: