The tariff classification of Royce Popcorn Chocolate (item # 8700) from Japan

N233870 October 26, 2012 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. Darlene Miniaci Carmichael International Service 20 W. Lincoln Ave., Suite 300 Valley Stream, N.Y. 11580 RE: The tariff classification of Royce Popcorn Chocolate (item # 8700) from Japan Dear Ms. Miniaci: In your letter dated October 1, 2012, you requested a tariff classification ruling. You provided descriptive literature and no samples. The subject merchandise consists of Royce Popcorn Chocolate (item # 8700). The product is described as popcorn enrobed with chocolate. The chocolate is a product of Japan and packaged for retail sale in a 4.6 ounce gift box. Royce Popcorn Chocolate (item # 8700) is said to contain 31.0 percent sugar, 20.5 percent chocolate liquor, 15.8 percent corn, 14.2 percent cocoa butter, 7.6 percent vegetable oil, 5.0 percent whole milk powder, 4.8 percent candied almond, and less that one percent of salt, emulsifier and flavor. The applicable subheading for Royce Popcorn Chocolate (item # 8700) 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