The tariff classification of Chocolate Bars from Slovenia

NY H89344 April 4, 2002 CLA-2-18:RR:NC:SP:232 H89344 CATEGORY: Classification TARIFF NO.: 1806.31.0049; 1806.32.9000 Ms. Tori Duskas Jim Clare & Associates Oak Tree Center, Suite 108 16747 US 17 North Hampstead, NC 28443 RE: The tariff classification of Chocolate Bars from Slovenia Dear Ms. Duskas: In your letter dated March 2, 2002, you requested a tariff classification ruling. You submitted descriptive literature with your request. Further information was supplied in a telephone conversation on March 21, 2002 and a fax received on March 28, 2002. The subject merchandise is described as four types of 100 gram chocolate bars and one 200 gram chocolate bar. They are scored so as to be breakable into bite-sized pieces and are individually wrapped for retail sale. One of the bars is said to be filled with fruit flavored fondant. It is stated to consist of sugar, cocoa mass, cocoa butter, sorbitol, glucose syrup, vegetable fat, soy flour, lecithin, fruit powder, citric acid, vanillin, and “tropical” flavor. Two other 100-gram bars are the “Milk Chocolate with Chopped Hazelnuts” and the “Bitter Chocolate with Chopped Hazelnuts”. These bars have hazelnut pieces blended throughout. The milk chocolate bar is stated to contain sugar, cocoa butter, whole milk powder, chopped hazelnuts, whey powder, vegetable fat, soy flour, lecithin, vanillin, and flavor. The dark, or bitter, chocolate bar is described as consisting of sugar, cocoa mass, chopped hazelnuts, cocoa butter, vegetable fat, soy flour, lecithin, vanillin, and flavor. Another bar with ingredients blended all through it is the 200-gram milk chocolate with puffed rice bar. The ingredients for this product are said to be inulin, cocoa butter, puffed rice, whole milk powder, fructose, cocoa mass, skimmed milk powder, soy flour, hazelnuts, lecithin, and vanillin.  The final product is a 100-gram bar simply called “milk chocolate”. This is said to contain sugar, cocoa butter, whole milk powder, cocoa mass, whey powder, vegetable fat, soy flour, hazelnuts, lecithin, vanillin, and flavor. The applicable subheading for the “tropical” fondant-filled chocolate bars will be 1806.31.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled…Confectionery: Other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the milk or bitter chocolate bars with chopped hazelnuts, the “milk chocolate” bar, and the chocolate with puffed rice bar 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. Articles classifiable under subheadings 1806.31.0049, and 1806.32.9000, HTS, which are products of Slovenia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP". 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