The tariff classification of Dark Chocolate Mocca Beans (Item no. E006300) from the Netherlands

N073775 September 25, 2009 CLA-2-18:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.20.8100; 1806.20.8200 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St-Hyacinthe Quebec J2S1Y7 Canada RE: The tariff classification of Dark Chocolate Mocca Beans (Item no. E006300) from the Netherlands Dear Ms. Comeau: In your letter dated August 27, 2009 you requested a tariff classification ruling. The subject merchandise is described as Dark Chocolate Mocca Beans (Item no. E006300). It is said to contain 49.5 percent sugar, 44.5 percent cocoa paste, 2.5 percent coca butter, 2.0 percent anhydrous milkfat, 1.0 percent cocoa powder, 1.0 percent vanilla and 1.0 percent soya lecithin. The subject merchandise is chocolate that has been molded in the shape and form of coffee beans. It will be shipped in 8-kilogram boxes to bakers to be used for dessert decorations. The applicable subheading for the Dark Chocolate Mocca Beans, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: other...other...other: Dairy products 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 general rate of duty will be 10 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 1806.20.8200, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 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