The tariff classification of Royce brand confectionaries from Japan

N234177 November 8, 2012 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 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 October 11, 2012 you requested a tariff classification ruling. You provided descriptive literature and no samples. The subject merchandise consists of Royce Marshmallow Chocolate Milk Coffee (item # 19022). The candies are milk chocolate coffee flavored covered marshmallows. The candies are products of Japan and are packaged for retail sale in decorative 3 ounce gift boxes. Royce Marshmallow Chocolate Milk Coffee (item # 19022) is said to contain 34 percent marshmallow, 20.5 percent cocoa butter, 20.4 percent sugar, 9.2 percent whole milk powder, 5.7 percent chocolate liquor, 2.9 percent vegetable oil, 2.8 percent cocoa powder, 2.5 percent skim milk powder, 1.6 percent coffee, and less than one percent of emulsifier and flavor. The applicable subheading for Royce Marshmallow Chocolate Milk Coffee (item # 19023) ) 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 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