The tariff classification of Chocolate Confections from Canada

NY L81672 February 2, 2005 CLA-2-18:RR:NC:SP:232 L81672 CATEGORY: Classification TARIFF NO.: 1806.31.0049; 1806.32.9000; 1806.90.5500; 1806.90.5900; 1905.30.0049 Ms. Jodi C. Latner Livingston International Trade Services, Inc. Gateway Executive Park 3556 Lakeshore Road, Suite 200 Buffalo, NY 14219 RE: The tariff classification of Chocolate Confections from Canada Dear Ms. Latner: In your letter dated January 4, 2005, on behalf of World’s Finest Chocolate Canada Company, of Ontario, Canada, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The subject merchandise is various chocolate confections. The first item is caramel bars, also called Caramel Classique. These are caramel centers enrobed in chocolate. They will be imported in 2-ounce bars, breakable into four sections, for retail sale. The second product is chocolate-covered almonds. These are whole roasted almonds that are coated in milk chocolate (that is understood to contain over 10 percent sugar) and then glazed. They are then imported and repackaged in the US without any further processing. They are intended for use for fundraising, gifts, or for retail sale. The third item is milk chocolate and almond bars. These are 3.75 ounce chocolate bars, breakable into eight sections, which have pieces of roasted almonds mixed throughout. The bars are7 inches long by 2 ¼ inches wide, and ½ inch thick. They will be individually foil-wrapped for retail sale. The fourth item is raisins, also known as Fund raisins, which are coated in milk chocolate that is understood to contain over 10 percent sugar. These will be imported and then repackaged in the US without any further processing. These also are intended for use for in fundraising or for retail sale. The last product is Majestique biscuits. These are butter cookies that have milk chocolate layered on top. They will be imported in 5.3-ounce boxes for retail sale. The applicable subheading for the milk chocolate enrobed caramel bars will be 1806.31.0049, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled...Confectionery: Other. The general rate of duty will be 5.6 percent ad valorem. The applicable subheading for the milk chocolate and almond bars will be 1806.32.9000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The general rate of duty will be 6 percent ad valorem. The applicable subheading for the milk chocolate covered raisins and the milk chocolate covered almonds, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other; Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. The applicable subheading for the milk chocolate coated cookies will be 1905.30.0049, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa: Sweet biscuits; waffles and wafers: Other: Other. The general rate of duty will be free. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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