The tariff classification of Chocolate products from Canada

N258476 November 3, 2014 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Ms. Shirley A. Coffield Coffieldlaw PC 445 Clayton Lane Alexandria VA 22304 RE: The tariff classification of Chocolate products from Canada Dear Ms. Coffield: In your letter dated September 30, 2014 you requested a tariff classification ruling on behalf of your client, Foley’s Candies Ltd. You provided descriptive literature and product samples. Samples were reviewed and disposed. The product is ready to be consumed “as is” and will be sold for retail or used in the pastry industry. Tuxedo Cranberry Medley Candy Mix are cranberries that are enrobed in three different coating variations, Greek yogurt, milk chocolate and dark chocolate. The three separate components of the medley are mixed together, and bulk packaged in a poly-lined corrugated box with a net weight of 12 kilograms. According to the information provided to this office for review, Greek Yogurt Cranberries are said to contain 39.6 percent dried cranberries, 36.6 percent sugar, 16.1 percent palm kernel oil, 2.4 percent Greek yogurt powder, 1.9 percent powdered whey protein concentrate, 1.9 percent whey powder, and less than one percent of the following: soya lecithin, sorbitan tristearate, citric acid, natural flavors, glucose, tapioca dextrin and confectionery glaze. Milk Chocolate Cranberries are said to contain 39.6 percent dried cranberries, 31.3 percent sugar, 14.2 percent cocoa butter, 7.0 percent whole milk powder, 6.2 percent chocolate liquor, and less than one percent of the following: powdered whey protein concentrate, soya lecithin, natural flavors, glucose, tapioca dextrin and confectionery glaze. Dark Chocolate Cranberries are said to contain 39.6 percent dried cranberries 26.2 percent sugar, 22.0 percent chocolate liquor, 7.7 percent cocoa butter, 2.3 percent whole milk powder, 1.1 percent Dutch processed cocoa powder, and less than one percent of the following: soya lecithin, natural flavors, glucose, tapioca dextrin and confectionery glaze. The applicable subheading for the Tuxedo Cranberry Medley Candy Mix 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