The tariff classification of a Chocolate Flavored Candy Nonpareils from Canada

N247204 November 22, 2013 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Ms. Shirley A. Coffield COFFIELDLAW PC 445 Clayton Lane Alexandria, VA 22304 RE: The tariff classification of a Chocolate Flavored Candy Nonpareils from Canada Dear Ms. Coffield: In your letter dated October 24, 2013 you requested a tariff classification ruling. Ingredient breakdowns and samples were submitted along with your request. Samples were examined and disposed of. The subject merchandise is described as “Chocolate Flavored Candy Nonpareils”, a solid “chip shaped” chocolate flavored candy with rainbow nonpareils on top of the chocolate. The chocolate flavored candy nonpareil is said to contain 37.6 percent sugar, 30.0 percent assorted nonpareils, 19.4 percent hydrogenated palm kernel oil, 5.2 percent powered whey protein concentrate, 4.6 percent cocoa powder, 1.3 percent chocolate liquor, 1.1 percent cocoa powder (processed with alkali) and less than one percent of soya lecithin and natural flavor. The candy is a ready to consume product made in Canada. They will be imported in bulk poly lined corrugated boxes, weighing 10 kilograms and repacked after importation into individual 5 ounce packets put up for retail sale. The applicable subheading for the “Chocolate Flavored Candy Nonpareils” 10 kilogram boxes to be re-packaged for retail sale will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other; Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTSUS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, HTSUS. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division