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 > 2004 NY Rulings > NY R00439 - NY R00516 > NY R00462

Previous Ruling Next Ruling
NY R00462

July 1, 2004

CLA-2-18:RR:NC:SP:232 R00462


TARIFF NO.: 1806.32.9000

Ms. Norma Taylor
Jamieson Chocolate
550 North Maysville Road
Mt. Sterling, Kentucky 40353

RE: The tariff classification of chocolate bars from Ghana

Dear Ms. Taylor:

In your letter dated June 14, 2004 you requested a tariff classification ruling.

The subject merchandise is stated to contain 48.90 percent cocoa liquor, 19.10 percent sugar, 15.67 percent alkalized cocoa powder, 15.43 percent cocoa butter, 0.60 percent lecithin and 0.60 percent vanilla. You indicated in a telephone conversation with this office that the product is in the form of a solid bar, approximately 5 inches long, 2 inches wide and 1/2 inch thick. Each bar weighs approximately 100 grams. The product will be packaged in 55 pound lots inside plastic bag lined cardboard boxes. The bars are melted, re-tempered and molded after imporation.

The applicable subheading for the chocolate bars, will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The rate of duty will be 6 percent ad valorem

Articles classifiable under subheading 1806.32.9000, HTS, which are products of Ghana may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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 our Web site at www.cbp.gov and search for the term "GSP".

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: