2019 April No.59 – Classification


What is the correct CLASSIFICATION of milk chocolate bars imported from Switzerland that are shipped in 132-pound flat containers? By weight, each chocolate bar consists of 39.12% sugar, 32.50% cocoa powder, 12.88% cocoa butter, 10.50% skim milk powder, 4.03% granulated cocoa, 0.77% soy lecithin and 0.20% vanillin, with a total milk solids content of 15.3%. Each chocolate bar weighs 5 kg. Prior to shipping, the chocolate bars are placed inside bulk containers, which hold 12 bars each.

A. 1704.90.1000

B. 1806.20.2090

C. 1806.32.0400

D. 1806.90.9090

E. 1901.90.0000 60.

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The Answer is: B

Citation: HTSUS 1806.20.2090

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