Legal Debate: Are Waffles and Wafers Chocolate? Central Excise Entries 1905.31 vs. 1905.90 Examined.

Classification of waffles and wafers - Classification under Entry 1905.31 or under 1905.90 - if only cocoa is added or is contained in these products, that would not make it chocolate. Thus, there has to be a difference between cocoa and the chocolate that is made out of cocoa. - SC .....

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