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 I87306 - NY I87355 > NY I87334

Previous Ruling Next Ruling
NY I87334

October 30, 2002

CLA-2-18:RR:NC:SP:232 I87334


TARIFF NO.: 1806.20.9900

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

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

Dear Mr. Forbes:

In your letter dated October 8, 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 #0959280-126, described as dark chocolate couverture. It will be imported in 10-pound slabs. It is assumed for the purposes of this ruling that the product will be used only as a coating for confectionery and/or pastry. It is said to contain 47.86 percent sugar, 23.87 percent cocoa liquor, 17.14 percent cocoa butter, 7.59 percent cocoa powder, 3.48 percent milk fat, and traces of lecithin, flavors, and vanillin. The total weight of milk solids and the total milk fat are both said to be 3.48.percent.

The applicable subheading for product #0959280-126, dark chocolate couverture, will be 1806.20.9900, 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: Other: Other: Other: Other. The general rate of duty will be 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: