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N232580 N2 Ruling Active

The tariff classification of Amande Chocolat “White” from Japan

Issued August 31, 2012 by U.S. Customs and Border Protection.

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N2 N232580 (August 31, 2012)

Tariff classification

HTS codes: 1704.90.3550

Headings: 1704

Product description

You submitted product samples and descriptive literature with your request. Samples were reviewed and disposed of. The subject merchandise is Amande Chocolat “White” (item # 2002) and is described as almonds that are coated in white chocolate. It is said to contain 28.4 percent cocoa butter, 28.3 percent almonds, 22.5 percent whole milk powder, 20.5 percent sugar, 0.26 percent emulsifier, and 0.04 percent flavor. Amande Chocolat “White” is packed in a clear plastic pouch (net weight of 7.1 ounces). It is a product of Japan and packaged for retail sale.

CBP rationale

The applicable subheading for the Amande Chocolat “White” (item # 2002) will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: put up for retail sale: other.

Full text

N232580 August 31, 2012 CLA-2-17:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550 Ms. Darlene Miniaci Carmichael International Service 20 W. Lincoln Ave., Suite 300 Valley Stream, NY 11580 RE: The tariff classification of Amande Chocolat “White” from Japan Dear Ms. Miniaci: In your letter dated August 27, 2012 you requested a tariff classification ruling. You submitted product samples and descriptive literature with your request. Samples were reviewed and disposed of. The subject merchandise is Amande Chocolat “White” (item # 2002) and is described as almonds that are coated in white chocolate. It is said to contain 28.4 percent cocoa butter, 28.3 percent almonds, 22.5 percent whole milk powder, 20.5 percent sugar, 0.26 percent emulsifier, and 0.04 percent flavor. Amande Chocolat “White” is packed in a clear plastic pouch (net weight of 7.1 ounces). It is a product of Japan and packaged for retail sale. The applicable subheading for the Amande Chocolat “White” (item # 2002) will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: put up for retail sale: other. The rate of duty will be 5.6 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

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