The tariff classification of Chocolates from Belgium

N305928 September 18, 2019 CLA-2-18:OT:RR:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1806.32.9000; 1806.90.5500; 1806.90.5900; 1806.90.9090 Matthew D. Williams John A Steer Company 1227 N 4th Street Philadelphia, PA 19122 RE: The tariff classification of Chocolates from Belgium Dear Mr. Williams: In your letter dated August 22. 2019, you requested a tariff classification ruling on behalf of your client Ice Box Foods Inc. The samples submitted with your inquiry were disposed of. The subject merchandise is four individual chocolate products, “Dark Chocolate Morsels,” “Baking Chips Dark Chocolate Stevia,” “Premium Baking Bar Dark Chocolate Stevia,” and “Mega Chunks Semi Sweet.” The chocolate will be imported for retail private sale, and is intended to be used for baking purposes by the consumer. The “Dark Chocolte Morsels” contains 69.07 percent cocoa mass and 30.93 percent sugar. The item will be imported in 9 ounce containers. The “Baking Chips Dark Chocolate Stevia” contains 55.32 percent cocoa mass, 23.05 percent erythritol, 20.39 percent inulin, 1.06 percent sunflower lecithin and less than one percent vanilla and stevia extract. The item will be imported in 9 ounce containers. The “Premium Baking Bar Dark Chocolate Stevia” contains 49.65 percent cocoa mass, 23.05 percent erythritol, 20.39 percent inulin, 5.67 percent cocoa butter, 1.06 percent sunflower lecithin and less than one percent vanilla and stevia extract. The item will be imported in 4 ounce containers. The “Mega Chunks Semi Sweet” contains 41.90 percent cocoa mass, 45.71 percent cane sugar and 12.38 percent cocoa butter. The item will be imported in 10 ounce containers. The applicable subheading for the “Premium Baking Bar Dark Chocolate Stevia” will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The general rate of duty will be 6 percent ad valorem. The applicable subheading for the “Dark Chocolte Morsels” and “Mega Chunks Semi Sweet” 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, may be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, HTSUS. The applicable subheading for the “Baking Chips Dark Chocolate Stevia” will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa…Other…Other…Other. The general 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 the 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 website 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