The tariff classification of Chocolate from Japan and Malaysia

N205118 March 15, 2012 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.7400; 1704.90.7800; 1805.00.0000; 1806.20.8300 Ms. Darlene Miniaci Carmichael International Service 20 W. Lincoln Avenue Suite 300 Valley Stream, NY 11580 RE: The tariff classification of Chocolate from Japan and Malaysia Dear Ms. Miniaci: In your letter dated February 13, 2012, you requested a classification ruling. You submitted ingredient breakdown and samples. The samples were examined and disposed of. Nama White Base Chocolate, Nama Au Lait Base Chocolate, Nama Bitter Base Chocolate, Nama Mild Cacao Base Chocolate and Nama Champagne Base Chocolate are solid candies molded into round 1 ½ pieces. The country of origin for the previously listed products and the F White Chocolate Powder is Japan. The following products are in powder form: F White Chocolate Powder and Cocoa Powder F23-T Country of origin for Cocoa Powder F23-T is Malaysia. All products are bulk packed in 5 kilogram plastic bags, 2 bags to a carton. They are to be used as an ingredient to be mixed with various dairy and alcohol products to produce chocolates for retail sale. Nama White Base is said to contain 29.3 percent sugar, 35.7 percent cocoa butter, 22.6 percent whole milk powder, 8.4 percent skim milk powder, 3.5 percent lactose and less than 1 percent of emulsifier and flavor. F White Chocolate Powder is said to contain 38.8 percent sugar, 21.2 percent cocoa butter, 14.9 percent lactose, 12.1 percent whole milk powder, 9.9 percent skim milk powder, 3.0 percent vegetable oil and less than l percent of emulsifier and flavor. Cocoa Powder F23-T is said to contain 100 percent cocoa nibs. Nam Au Lait Base Chocolate is said to contain 38.6 percent sugar, 26.3 percent whole milk powder, 23.9 percent cocoa butter, 10.7 percent cocoa mass and less than 1 percent emulsifier and flavor. Nama bitter Base Chocolate is said to contain 42.3 percent sugar, 39.2 percent cocoa mass, 12.8 percent cocoa butter, 5.2 percent whole milk powder and less than 1 percent emulsifier and flavor. Nama Mild Cacao Base Chocolate is said to contain 37.0 percent sugar, 23.4 percent cocoa butter, 19.9 percent cocoa mass, 19.0 percent whole milk powder and less than 1 percent emulsifier and flavor. Nama Champagne Base Chocolate is said to contain 33.4 percent sugar, 35.5 percent cocoa butter 25.4 percent whole milk powder, 5.1 percent cocoa mass and less than 1 percent emulsifier and flavor. The applicable subheading for the Nama White Base Chocolate and F White chocolate powder, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1704.90.7400, Harmonized Tariff Schedules of the United States (HTSUS), which provides for Sugar confectionery (including white chocolate), not 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 rate of duty will be 12.2 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 1704.90.7800, HTS, and dutiable at the rate of 43.7 cents per kilogram plus 11.3 percent ad valorem. In addition, products classified in subheading 1704.90.7800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, HTS.    The applicable subheading for the Cocoa Powder F23-T will be 1805.00.0000, Harmonized Tariff Schedules of the United States (HTSUS), which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram. The applicable subheading for the Nama Au Lait Base Chocolate; Nama Bitter Base Chocolate; Nama Mild Cacao Base Chocolate and Nama Champagne Base Chocolate will be 1806.20.8300, 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...other…other. The general rate of duty will be 52.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1806.20.8300, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.05.01, HTSUS. 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, Thomas J. Russo Director National Commodity Specialist Division