The tariff classification of chocolate confectionery from China

N107395 June 7, 2010 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Ms. Jean Chen Taipei Economic and Cultural Office 3660 Wilshire Blvd., Suite 814 Los Angeles, CA 90010 RE: The tariff classification of chocolate confectionery from China Dear Ms. Chen: In your letter dated May 26, 2010 you requested a tariff classification ruling. Samples and ingredient breakdowns were submitted with your request. The samples submitted with your letter are being returned to you. The subject merchandise consists of two varieties of chocolate confectionery sold under the name “Dove Hearts”. Both varieties are bite-size heart-shaped chocolate candies, made in China and put up for retail sale. “Dove Hearts – Green Apple” and “Dove Hearts – Milk Chocolate” are both said to contain 38 percent sugar, 7 percent lactose, 11 percent vegetable fat, 22 percent cocoa, 21 percent milk and 0.004 percent condiments. “Dove Hearts – Green Apple” contains a green-colored filling and “Dove Hearts – Milk Chocolate” has a white-colored filling. The applicable subheading for both “Dove Hearts – Green Apple” and “Dove Hearts – Milk Chocolate” will be 1806.90.9019, 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