The tariff classification of various coated chocolate products from Germany

N225935 August 10, 2012 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. Margaret Eckert Eurofoods Regulatory Advisors, LLC 42 Lehigh Lane Hicksville, NY 11801-3313 RE: The tariff classification of various coated chocolate products from Germany Dear Ms. Eckert: In your letter dated July 12, 2012 you requested a tariff classification ruling. You provided samples along with a breakdown of component materials by weight. The samples were examined and disposed of. Chocolate Balls 60/40 Blend (product # 163074) are described as extruded cereal balls enrobed in either whole milk chocolate or white chocolate (approximately 60 percent whole milk chocolate /40 percent white chocolate blend). The Chocolate Balls enrobed in whole milk chocolate are said to contain 78.6 percent whole milk chocolate (sugar, cocoa butter, whole milk powder, cocoa mass, whey powder, and soy lecithin), 19.60 percent extruded cereal (rice, wheat, sugar, malted barley, salt), and 1.80 percent glazing agent (water, glucose syrup, gum Arabic, modified starch, vegetable oil, artificial flavor, citric acid, and artificial flavor). The Chocolate Balls enrobed in white chocolate are said to contain 68.7 percent white chocolate (sugar, cocoa butter, whole milk powder, soy lecithin and natural flavor), 29.50 percent extruded cereal (rice, wheat, sugar, malted barley, and salt), and 1.80 percent glazing agent (water, glucose syrup, gum Arabic, modified starch, vegetable oil, artificial flavor, and citric acid). Chocolate Flakes (product # 163075) are described as cornflakes that are enrobed in whole milk chocolate. They are said to contain 70 percent whole milk chocolate (sugar, cocoa butter, whole milk powder, cocoa mass, whey powder, and soy lecithin), 27 percent corn flakes (corn, sugar, salt, malted barley and soy lecithin) and 3 percent glazing agent (water, glucose syrup, gum Arabic, modified starch, vegetable oil, artificial flavor and citric acid). Whole Milk Chocolate Balls (product # 163076) are described as extruded cereal balls enrobed in whole milk chocolate. They are said to contain 78.6 percent whole milk chocolate (sugar, cocoa butter, whole milk powder, cocoa mass, whey powder, and soy lecithin), 19.60 percent extruded cereal (rice, wheat, sugar, malted barley, and salt) and 1.80 percent glazing agent (water, glucose syrup, gum Arabic, modified starch, vegetable oil, citric acid, and artificial flavor). All three products are described as ingredients that will be used as a mix-in product for yogurt (side cup or top cup applications) in the food industry. They are products of Germany and will be shipped into the United States in 15kg cases. The applicable subheading for the Chocolate Balls 60/40 Blend (product # 163074), Chocolate Flakes (product # 163075), and Whole Milk Chocolate Balls (product # 163076) will be 1806.90.9090, 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 telephone number (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