Base
8147571995-09-25New YorkClassification

The tariff classification of cocoa mix from Canada.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of cocoa mix from Canada.

Ruling Text

NY 814757 September 25, 1995 CLA-2-18:R:N:N2:232 814757 CATEGORY: Classification TARIFF NO.: 1806.20.9500; 1806.20.9800 Mr. Patrick E. Mines P. Mines Customs Services 28 Princess Street P.O. Box 1197 Fort Erie, Ontario L2A 5Y2 Canada RE: The tariff classification of cocoa mix from Canada. Dear Mr. Mines: In your letter dated September 7, 1995, on behalf of R. W. Patten Distributors Ltd., Ontario, Canada, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is a cocoa mix which is said to be produced in Niagara Falls, Ontario, Canada, and is stated to contain 64 percent sugar, 3 percent starch, and 33 percent cocoa powder. The product will be imported in one ton tote bags and then repackaged in the United States for retail sale. The consumer adds water or milk to the cocoa mix to produce a beverage. The applicable tariff provision for the cocoa mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to Chapter 17, will be 1806.20.9500, 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: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 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 8 to Chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTSUSA, and dutiable at the rate of 42.7 cents per kilogram plus 9.8 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 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 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division