The tariff classification of Big Mocca Beans White Chocolate/Coffee Flavored (Item No. E008309) from the Netherlands

N053417 March 19, 2009 CLA-2-17:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.5400; 1704.90.5800 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St–Hyacinthe, Quebec J2S1Y7 Canada RE: The tariff classification of Big Mocca Beans White Chocolate/Coffee Flavored (Item No. E008309) from the Netherlands Dear Ms. Comeau: In your letter dated March 3, 2009, you requested a tariff classification ruling. The subject merchandise is described as Big Mocca Beans-White Chocolate/Coffee Flavored (Item No. E008309) from the Netherlands. It is said to contain 49 percent sugar, 25 percent whole milk powder, 23.5 percent cocoa butter, 2 percent mocca paste (coffee flavoring preparations, vegetable fat and soya lecithin) and trace amounts of soya lecithin and vanilla. The product will be used, without further processing as decorations on cakes and bakery products. The applicable subheading for the Big Mocca Beans-White Chocolate/Coffee Flavored (Item No. E008309) if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1704.90.5400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other...other...other...described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 12.2 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1704.90.5800, HTS, and dutiable at the rate of 40 cents per kilogram plus 10.4 percent ad valorem. In addition, products classified in subheading 1704.90.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, 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 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