The tariff classification of “Lite Ground Chocolate” from the Dominican Republic

N124558 October 21, 2010 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Ms. Norma M. Sanchez Nutri Caribe, Inc. P.O. Box 360853 San Juan, Puerto Rico 00936 RE: The tariff classification of “Lite Ground Chocolate” from the Dominican Republic Dear Ms. Sanchez: In your letter dated September 22, 2010, you requested a classification ruling. Ingredient breakdowns accompanied your letter. The merchandise, “Lite Ground Chocolate” is said to contain 41.90 percent sugar, 30.10 percent chocolate liquor, 20.70 percent maltodextrin, 5.80 percent erythritol, 0.60 percent dicalcium phosphate, 0.40 percent salt, 0.30 percent vanillin and 0.20 percent aspartame. The subject merchandise is packaged for retail sale in pouches of 6, 12 and 20 ounces. The product will be used to prepare a hot beverage by dissolving it in hot milk. The applicable subheading for the “Ground Chocolate” be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other; Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, 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