The tariff classification of "Pero Choco Beverage Powder" from Germany

NY M81533 April 7, 2006 CLA-2-18:RR:NC:SP:232 M81533 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Ms. Margaret Eckert CMA-German Agricultural Marketing Board 42 Lehigh Lane Hicksville, NY 11801 RE: The tariff classification of “Pero Choco Beverage Powder” from Germany Dear Ms. Eckert: In your letter dated March 24, 2006, on behalf of Nestle Deutschland AG, Germany, you requested a tariff classification ruling. A sample and ingredient breakdowns were submitted with your initial request dated February 23, 2006. The sample is labeled “Caro Choco.” However, you indicate that the product name in the United States will be “Pero Choco.” The merchandise is packaged in a cardboard canister with a plastic lid. The canister has a net weight of 270 grams. The subject merchandise contains four components: creamer, chocolate powder, caro extra, and sugar. The creamer consists of nonfat milk solids, lactose, coconut fat, sugar, salt, milk fat and water. The chocolate powder contains sugar, cocoa powder, dextrose monohydrate, soya lecithin and vanillin. The caro extra contains barley, barley roasted malt, dried chicory and rye. The total sugar in the merchandise on a dry weight basis is 22.24 percent. The sugar is derived from sugar beets. The imported product is mixed with boiling water to produce a finished beverage. The applicable subheading for the “Pero Choco Beverage Powder,” if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), 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 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. 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