The tariff classification of "Capricorn Eskimo Snowballs" from China

N124076 September 24, 2010 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of “Capricorn Eskimo Snowballs” from China Dear Mr. Crago-Edwards: In your letter dated September 15, 2010 you requested a tariff classification ruling. You submitted descriptive literature and samples with your request. The samples were examined and disposed of. The subject merchandise is “Capricorn Eskimo Snowballs”. They are described as soft creamy vanilla-flavored marshmallows which are chocolate-coated and covered with coconut flakes. They will be imported into the United States in 200 gram bags for retail sale. “Capricorn Eskimo Snowballs” are said to contain 41.30 percent sugar, 18.20 percent glucose syrup, 10.80 percent vegetable fat (palm), 10.50 percent invert sugar syrup, 5.70 percent water, 4.20 percent milk solids, 4.00 percent desiccated coconut, 2.10 percent cocoa solids, 1.70 percent gelatin, 1.20 percent humectant (glycerol), 0.10 percent soy lecithin, 0.10 percent polyglycerol and 0.10 percent flavors. The applicable subheading for the “Capricorn Eskimo Snowballs” 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