The tariff classification of “Variety Pack Chocolate Gems” from Belgium

N279776 October 13, 2016 CLA-2-18:OT:RR:NC:N4:232 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Hilde Van den Bossche Homefield b.v.b.a. Optimismelaan 95/28 Brussels 1140 Belgium RE: The tariff classification of “Variety Pack Chocolate Gems” from Belgium Dear Ms. Van den Bossche: In your letter dated September 20, 2016, you requested a tariff classification ruling. Descriptive literature was submitted along with your request. The subject merchandise is described as Genauva® “Variety Pack Chocolate Gems”. The product is in the form of chocolate drops (also referred to as chips, chunks or gems) and will be shipped in 35 gram minibags (25 minibags per dispenser box). It is intended to be used in baking or cooking. There are four minibags in the dispenser box, each one being a different type of Genauva® chocolate gems. Genauva® “Unsweetened Chocolate Gems” is stated to contain 100 percent unsweetened chocolate, 100 percent cocoa paste, not defatted. Genauva® “Milk Chocolate Gems” is stated to contain 42 percent sugar, 24 percent cocoa butter, 22.50 percent whole milk powder, 11.10 percent unsweetened chocolate, 0.49 percent soy lecithin, and 0.01 percent natural vanilla flavor. The total milk fat content is 5.99 percent and the total milk solids content is 22.50 percent. Genauva® “Dark Chocolate Gems” is stated to contain 43.20 percent unsweetened chocolate, 43.10 percent sugar, 13.10 percent cocoa powder, 0.59 percent soy lecithin, and 0.01 percent natural vanilla flavor. Genauva® “Extra Dark Chocolate Gems” is stated to contain 70.90 percent unsweetened chocolate, 26.20 percent sugar, 2.10 percent fat-reduced cocoa powder, 0.79 percent soy lecithin, and 0.01 percent natural vanilla flavor. The applicable subheading for the “Variety Pack Chocolate Gems” 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division