U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
1806.32.9000
$93.8M monthly imports
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Ruling Age
23 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly
The tariff classification of Chocolate Confectionery from Belgium
NY J81514 March 20, 2003 CLA-2-18:RR:NC:SP:232 J81514 CATEGORY: Classification TARIFF NO.: 1806.32.9000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of Chocolate Confectionery from Belgium Dear Mr. Hoffacker: In your letter dated February 26, 2003, on behalf of Godiva Chocolatier, Inc. of Reading, Pennsylvania, you requested a tariff classification ruling. You submitted descriptive literature and two product samples with your request. The merchandise under consideration is Product 2822, called Milk Nougat, and Product 2821, known as Milk Hazelnut. Both will be imported for retail sale in either boxes or small metal containers. The sample container submitted was 7½ inches long, 2 inches wide and ¾ of an inch deep, and decorated with the company name (Godiva) and a cartoon animal scene. The printing on the bottom of the container had smeared into illegibility. The chocolates both come as individually wrapped pieces, approximately 1½ inch square and ¼ inch thick. Eighty percent of Product 2822, Milk Nougat, is said to consist of 43.7 percent sugar, 23.4 percent powdered milk, 20.4 percent cocoa butter, 12.1 percent cocoa mass, and a trace of lecithin. The balance of the product, or the nougat portion, is said to consist of 44.9 percent sugar, 23.4 percent glucose syrup, 20 percent almonds, 3 percent honey, and traces of egg white, and vanillin. Product 2821, Milk Hazelnut, is stated to contain 47.66 percent sugar, 19.89 percent powdered milk, 17.34 percent cocoa butter, 10.29 percent cocoa mass, 4.5 percent hazelnuts, and traces of lecithin, vanilla, and flavor. It has visible pieces of hazelnut dispersed throughout. The applicable subheading for both Product 2822, Milk Nougat, and Product 2821, Milk Hazelnut, 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. The rate of duty will be 6 percent ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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. The Food and Drug Administration may impose additional requirements on these products. You may contact the FDA at: Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: (301) 443-6553 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 (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division