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J852782003-07-02New YorkClassification

The tariff classification of Chocolates from Ireland

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 Chocolates from Ireland

Ruling Text

NY J85278 July 2, 2003 CLA-2-18:RR:NC:SP:232 J85278 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Mr. Thomas Berbas Judy’s Kitchen, Ltd. 22 Riverside Watery Lane Clondalkin Dublin 22 Ireland RE: The tariff classification of Chocolates from Ireland Dear Mr. Berbas: In your letter dated June 2, 2003, you requested a tariff classification ruling. You submitted descriptive literature and photographs with your request, and followed it up with subsequent telephone calls, informational faxes, and a selection of product samples. The subject merchandise is “Lyr” chocolate confectionery in various styles. These are 160-gram, 180-gram or 135-gram boxed assortments intended for retail sale. These assortments are either a collection of chocolate truffles with a variety of centers, or a selection of chocolates formed in geometric shapes, swans, and seashells, or a combination of truffles and shaped candies. The applicable subheading for the “Lyr” boxed 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 percent ad valorem. 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 CFR 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. 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

Related Rulings for HTS 1806.90.90.19

Other CBP classification decisions referencing the same tariff code.