The tariff classification of "Chocolate Fudge Layer" from Canada

N056623 May 1, 2009 CLA-2-18:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. Wendy L. Burns Northern Customs Services Inc. 904-908 Center Street Lewiston, NY 14092 RE: The tariff classification of “Chocolate Fudge Layer” from Canada Dear Ms. Burns: In your letter dated April 3, 2009, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is described as “Sugar Free-Low Carb Chocolate Fudge Layer” and “Sugar-Chocolate Fudge Bar Layer with Cocoa Butter”. “Sugar Free-Low Carb” layer is said to contain 31.1 percent Inulin, 20 percent vegetable fat, 19.75 percent polydextrose, 5.9 percent water, 5.5 percent glycerin, 5 percent natural chocolate liquor, 4 percent maltitol sugar substitute, 3.6 percent skim milk powder, 3.5 percent cocoa powder and trace amounts of flavor and Splenda. “Sugar-Chocolate” layer is said to contain 31 percent inulin, 20 percent sugar, 5 percent cocoa powder, 6 percent glycerin, 4 percent deodorized cocoa butter, 3.6 percent low temp skim milk powder, 2 percent chocolate liquor and trace amounts of water, sodium citrate, carrageenan, lecithin, polydextrose, salt, natural flavor, PG and splenda. The “chocolate fudge layer” is a component in energy bars, protein bars, meal replacement bars and dietary supplement bars. The product will be placed in between two oat or rice layers, used as a top layer or if there is no oat or rice layer present, the “chocolate fudge layer” is used as a chewy center in both baked and non-baked bars. The “chocolate fudge layer” is packed in 20 to 55 gallon drums and is ready to use (after tempering). The applicable subheading for the “Sugar Free-Low Carb Chocolate Fudge Layer” and “Sugar-Chocolate Fudge Bar Layer with Cocoa butter” will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other … other…other. The rate of duty will be 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