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 I86954 - NY I87002 > NY I86994

Previous Ruling Next Ruling
NY I86994

October 21, 2002

CLA-2-18:RR:NC:SP:232 I86994


TARIFF NO.: 1806.20.8100; 1806.20.8300

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

RE: The tariff classification of Milk Chocolate from Canada

Dear Mr. Forbes:

In your letter dated September 24, 2002, 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-PSH7729, sugar-free milk chocolate. It will be imported in 10-pound slabs. The product is intended for use in molding or enrobing confectionery items. It is said to contain 24 percent lactitol, 19 percent cocoa butter, 18.19 percent milk powder, 16 percent maltitol, 14 percent cocoa liquor, 8.99 percent skim milk powder, and traces of vanilla and vanillin. The total milk fat is said to be 5.27 percent, and the total milk solids are said to be 27 percent.

The applicable subheading for product #0791500-500-PSH7729, sugar-free milk chocolate, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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: Other: Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Described in additional U.S. note 10 to chapter 4 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 10 to chapter 4 have been reached, the product will be classified in subheading 1806.20.8300, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 8.5 percent ad valorem.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: