Base
B897991997-09-25New YorkClassification

The tariff classification of Solid Nougat Chocolate from Germany.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code 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 Solid Nougat Chocolate from Germany.

Ruling Text

NY B89799 September 25, 1997 CLA-2-18:RR:NC:SP:232 B89799 CATEGORY: Classification TARIFF NO.: 1806.32.9000 Ms. Gitte Mechlenburg Post Office Box 2296 Lenox, Massachusetts 01240 RE: The tariff classification of Solid Nougat Chocolate from Germany. Dear Ms. Mechlenburg: In your letter dated September 10, 1997, on behalf of Confiserie Dreher, you requested a tariff classification ruling. Descriptive literature and ingredient breakdowns were included with your request. The subject merchandise consists of individually wrapped solid nougat chocolate candy bars. Item#s 4040, 4044 and 4051 are stated to contain cocoa mass, cocoa butter, sugar, almonds, milk powder and hazelnuts. Item#s 20440, 20441 and 20451 are stated to contain cocoa mass, cocoa butter, fructose, almonds, milk powder and hazelnuts. The applicable subheading for the Solid Nougat Chocolate, item#s 4040, 4044, 4051, 20440, 20441 and 20451 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...other. 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 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, Robert B. Swierupski Director, National Commodity Specialist Division