The tariff classification of Royce brand confectionaries from Japan

N233736 October 26, 2012 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 1806.90.9019 Ms. Darlene Miniaci Carmichael International Service 20 W. Lincoln Ave., Suite 300 Valley Stream, N.Y. 11580 RE: The tariff classification of Royce brand confectionaries from Japan Dear Ms. Miniaci: In your letter dated September 04, 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 consists of chocolate covered fruit and chocolate nut candies. The candies are bite sized chocolates, fully enrobing a fruit or nut placed in snack size packs, four or five to a box. The candies are products of Japan and are packaged for retail sale in decorative gift boxes. Royce Macadamia Gianduja Chocolate (item # 4047) is said to contain 38.9 percent macadamia nut, 20.7 percent cocoa butter, 17.9 percent sugar, 8.2 percent skim milk powder, 5.6 percent whole milk powder, 3.4 percent lactose, 2.1 percent almond paste, 2.1 percent hazelnut paste, and less than one percent of glucose syrup, emulsifier, glazing agent and flavor. Royce Macadamia Chocolate (item # 4046) is said to contain 38.3 percent macadamia nut, 22.3 percent sugar, 15.7 percent cocoa butter, 11.4 percent chocolate liquor, 9.7 percent whole milk powder, 2.3 percent cocoa powder, and less than one percent of emulsifier and flavor. Royce Coffee Beans Chocolate (item # 4045) is said to contain 30.9 percent sugar, 28.1 percent cocoa butter, 17 percent whole milk powder, 12 percent coffee beans, 11.1 percent chocolate liquor, and less than one percent of glucose syrup, emulsifier, glazing agent and flavor. Royce Orange Peel Chocolate (item # 3511) is said to contain 56 percent orange peel, 17.9 percent chocolate liquor, 17.1 percent sugar, 7.7 percent cocoa butter, 1.1 percent brandy, and less than one percent of emulsifier and flavor. Royce Blueberry Chocolate (item # 3514) is said to contain 27.9 percent cocoa butter, 24.7 percent dried blueberry, 18.9 percent sugar, 10.8 percent skim milk powder, 7.3 percent whole milk powder, 4.6 percent chocolate liquor, 4.4 percent lactose, and less than one percent of glucose syrup, emulsifier, acidulant, glazing agent and flavor. The applicable subheading for Royce Macadamia Gianduja Chocolate (item # 4047) 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. The applicable subheading for Royce Macadamia Chocolate (item # 4046), Royce Coffee Beans Chocolate (item # 4045), Royce Orange Peel Chocolate (item # 3511) and Royce Blueberry Chocolate (item # 3514) 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, Thomas J. Russo Director National Commodity Specialist Division