The tariff classification of a Sweet Baking Chocolate Bar from Dominican Republic

N015987 August 28, 2007 CLA-2-18:RR:E:NC:SP:232 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Ms. Norma M. Sanchez Sucrs. Pedro Cortes, Inc. P.O. box 63626 San Juan PR 00936-3626 RE: The tariff classification of a Sweet Baking Chocolate Bar from Dominican Republic Dear Ms. Sanchez: In your letter dated August 17, 2007, you requested a tariff classification ruling. You supplied descriptive literature with your request. The subject merchandise is described as a sweet chocolate baking bar. It will be imported in 8 ounce (226.80 grams) individually wrapped bars, 20 bars to a carton and 6 cartons to a shipping box. The bars are intended to be dissolved in hot milk by consumers to create a chocolate beverage. It is said to contain 63.14 percent sugar, 33.59 percent chocolate liquor, 2.65 percent cocoa butter, 0.40 percent lecithin and 0.18 percent salt and 0.04 percent vanilla. The applicable subheading for Sweet Baking Chocolate Bar, 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 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. 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 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 Frank Troise at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division