U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
1806.90.9019
$133.2M monthly imports
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Ruling Age
27 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly
The tariff classification of Chocolates from Ireland.
NY D87874 March 10, 1999 CLA-2-18:RR:NC:SP:232 D87874 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Mr. Bradford L. Goldman New Venture Development Corporation 750 Miller Drive SE, Suite B-3 Leesburg, VA 20175-8916 RE: The tariff classification of Chocolates from Ireland. Dear Mr. Goldman: In your letter dated February 8, 1999, you requested a tariff classification ruling. You submitted descriptive literature and samples of two products with your request. The merchandise in question is two varieties of individually-wrapped chocolates which will be imported packaged for retail sale in 113 gram plastic bags. The first product, “Mackintosh’s Scots Clan” toffees, is stated to contain glucose, chocolate, sugar, toffee fat (vegetable fat), skimmed sweetened condensed milk, water, and small amounts of other ingredients such as butter, salt, and flavorings. The second item, “Nestle Double Centre” chocolates, are an assortment of milk and dark chocolates and toffees which are said to consist of glucose, chocolate, sugar, vegetable fat, skimmed sweetened condensed milk, water, and small amounts of butter, salt, and flavorings in varying percentages. These candies all have differing centers such as fudge, almonds, biscuits and/or hazelnuts. The applicable subheading for the “Mackintosh’s Scots Clan” toffees and the “Nestle Double Centre” chocolates will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other...Confectionery: Other. The rate of duty will be 6.2 percent ad valorem. Additional labeling requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204 Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. §1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. §1304 are set forth in Part 134, Customs Regulations (19 C.F.R. Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.