U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
1806.90.9010
$142.5M monthly imports
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Ruling Age
28 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly
The tariff classification of Chocolates from Germany.
NY B89780 October 2, 1997 CLA-2-18:RR:NC:SP:232 B89780 CATEGORY: Classification TARIFF NO.: 1806.90.9010 Ms. Gitte Mechlenburg Post Office Box 2296 Lenox, MA 01240 RE: The tariff classification of Chocolates from Germany. Dear Ms. Mechlenburg: In your letter dated September 10, 1997, on behalf of Confiserie Dreher, you requested a tariff classification ruling. You submitted descriptive literature, ingredient breakdowns, and photographs of the products with your request. The merchandise in question is foil wrapped, boxed chocolate candies of three different types. The differences in item numbers denote a difference in the size and shape of the box, not of the confectioneries contained within. Items 5051, 5040, 5045, 5047, 5053, 5058, and 12509 are "Bavarian Kugeln" or hazelnut-filled chocolates. They are said to contain cocoa mass, cocoa butter, sugar, almonds, milk powder, hazelnuts, invertase, pistachio nuts, sorbitol and walnuts. Items 5030, 5031, 5034, 5035, 5036, 5037, 5038, 5039, 5041, and 12502 are "Mozart Kugeln" or pistachio paste filled chocolates. These items are stated to consist of cocoa mass, cocoa butter, sugar, almonds, milk powder, hazelnuts, alcohol (as a preservative), invertase, and pistachio nuts. Items 20030, 20031, 20032, 20034, 20035, 20036, 20037, 20038, 20039, and 20041 are diet "Mozart Kugeln", and as such are said to contain cocoa mass, cocoa butter, fructose, almonds, milk powder, hazelnuts, alcohol (as a preservative), pistachio nuts, and sorbitol. The applicable subheading for the "Bavarian Kugeln", the "Mozart Kugeln", and the diet "Mozart Kugeln" will be 1806.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other... Confectionery. The rate of duty will be 6.5 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 this 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, Robert B. Swierupski Director, National Commodity Specialist Division