The tariff classification of Golden Cioc from Italy

NY L82967 March 15, 2005 CLA-2-18:RR:NC:SP:232 L82967 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Mr. Chris Pavone Savino del Bene, Inc. 100 Everett Avenue, Suite 15 Chelsea, MA 02150 RE: The tariff classification of Golden Cioc from Italy Dear Mr. Pavone: In your letter dated February 8, 2005, on behalf of Fresh and Fancy Foods of Providence, Rhode Island, you requested a tariff classification ruling. You submitted descriptive literature and product photographs with your request. The subject merchandise is called “Golden Cioc” and is described as a cocoa drink. It will be imported in 1-liter containers. The product is stated to contain water, sugar, cocoa powder (8 percent), skimmed milk powder, chocolate (5 percent), dextrose, vegetable fats, emulsifier, stabilizers, thickeners, and flavors. The merchandise can be consumed after heating. The item can also be used as a topping for ice cream, or to decorate or fill desserts. The label information indicates that the Golden Cioc can also be consumed cold by diluting and adding sugar. The applicable subheading for the “Golden Cioc”, 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 (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: 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 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 kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. 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