The tariff classification of Chocolate products from Spain

N257992 November 10, 2014 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Ms. Maria Forster Ten Years Abroad, LLC 1678 Orange Blossom Way Encinitas, CA 92024 RE: The tariff classification of Chocolate products from Spain Dear Ms. Forster: In your letter dated October 8, 2014 you requested a tariff classification ruling. You provided descriptive literature and product samples of three chocolate products. Samples were reviewed and disposed of. The three products: Multigrain Crunch, Corn Crunch, and Rice Crunch are “disc” shaped multi-grain cakes, 3 ½ inches in diameter and ½ inch thick, composed of puffed rice, corn buckwheat, millet, sesame seeds, sugar, cocoa, cocoa butter, coconut, soy lecithin, vanilla, and salt. One entire side of the cakes are lightly dipped in dark Belgian chocolate. The cocoa content for the Multigrain Crunch is 31 percent, the Corn Crunch cocoa content is 37 percent, and the Rice Crunch has a cocoa content of 30 percent. They are sold in a tetra bag, two to eight cakes each, and the bags have a net weight of 37 grams to 135 grams. You suggested that heading 1904, Harmonized Tariff Schedule of the United States (HTSUS), could apply to this product. That heading does not cover products containing 6 percent by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa, and therefore will be classified elsewhere. The applicable subheading for the Multigrain Crunch, Corn Crunch, and Rice Crunch 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division