The tariff classification of "Chobi" from Japan

NY L89870 January 19, 2006 CLA-2-17:RR:NC:SP:232 L89870 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 1704.90.3590 Ms. Sandra Liss Friedman Barnes, Richardson & Colburn 475 Park Avenue South New York, New York 10016 RE: The tariff classification of “Chobi” from Japan Dear Ms. Friedman: In your letter dated January 10, 2006, on behalf of Mitsui & Co. (U.S.A.), Inc., you requested a tariff classification ruling. A sample was included with your request. The subject merchandise is described as a combination of white chocolate and corn. It is known as “Chobi” or corn choco. The product is stated to contain 71.9 percent by weight white chocolate (vegetable oil, sugar, milk solids, cocoa butter, emulsifier and flavor), and 28.1 percent by weight freeze dried corn. The merchandise is produced by replacing the naturally occurring liquid within the corn with liquefied white chocolate. The product will be imported packaged for retail sale, or in bulk to be packaged for retail sale. The applicable subheading for the “Chobi” product, which is imported packaged for retail sale will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other...Put up for retail sale: Other. The duty rate will be 5.6 percent ad valorem. The applicable subheading for the “Chobi” product, which is imported in bulk to be repackaged for retail sale will be 1704.90.3590, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption: Other: Other...Other. The duty rate will be 5.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/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 telephone number (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