U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
1806.90.9000
$142.5M monthly imports
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Ruling Age
30 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly
The tariff classification of Gudrun Boxed Chocolate Hearts from Belgium.
NY 811070 June 13, 1995 CLA-2-18:S:N:N7:232 811070 CATEGORY: Classification TARIFF NO.: 1806.90.9000 Mr. Douglas M. Folsom P.O. Box 308 318 Manley Street #7 West Bridgewater, MA 02379 RE: The tariff classification of Gudrun Boxed Chocolate Hearts from Belgium. Dear Mr. Folsom: In your letter dated May 24, 1995 you requested a tariff classification ruling. You submitted descriptive literature and a photograph of the subject merchandise. The boxes are said to contain seven chocolate and seven white hearts, foil wrapped and ready for consumption, with a total weight of 175 grams. The supplied information states that the white hearts consist of: 45.78 percent sugar; 19.97 percent full cream milk powder; 16.28 percent cocoa butter; 15.39 percent hazelnuts; 1.89 percent cocoa mass; .42 percent moisture; and .27 percent soy lecithin. The chocolate hearts are stated to contain: 38.92 percent sugar; 17.98 percent cocoa mass; 9.75 percent glucose; 8.91 percent cocoa butter; 8.92 percent full cream milk powder; 4.69 percent moisture; 4.38 percent butter cream; 2.63 percent vegetable fat; 2.46 percent alcohol; 1.05 percent milk solids; .25 percent soy lecithin; and .06 percent flavor. The applicable subheading for the Gudrun Boxed Chocolate Hearts will be 1806.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other...other...other...other... other. The rate of duty will be 6.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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. Sincerely, Jean F. Maguire Area Director New York Seaport