The tariff classification of Instant Chocolate Drink Mix from Dominican Republic

N247936 December 12, 2013 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.4500; 1806.90.4900 Mr. Antonio Duran Cortes Hermanos, S.A.S. Francisco Villaespesa #175 Villa Juana, Santo Domingo 284 Dominican Republic RE: The tariff classification of Instant Chocolate Drink Mix from Dominican Republic Dear Mr. Duran: In your letter dated November 15, 2013, you requested a tariff classification ruling. Ingredients breakdown accompanied your letter. The subject merchandise, Cocoa Sobrino is said to contain 75.11 percent refined sugar, 21.55 percent alkalized cocoa, 1.94 percent dicalcium phosphate, and less than one percent of the following: lecithin, salt, pre-mix vitamins and vanilla. The instant chocolate drink mix is packaged for retail sale in plastic containers of three sizes: 8, 16 and 32 ounces. The product will be used to prepare a hot or cold beverage by dissolving it in milk. The applicable subheading for the Cocoa Sobrino will be 1806.90.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Other. The duty rate will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 7 to chapter 17 have been reached, the product will be classified in subheading 1806.90.4900, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.4900, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.17 to 9904.17.48, 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 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