The tariff classification of a sugar and cocoa blend from Brazil

N309489 February 24, 2020 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.10.5500 Mr. Peter Quinter GrayRobinson, P.A. 401 E Las Olas Blvd, Fort Lauderdale, FL 33301 RE: The tariff classification of a sugar and cocoa blend from Brazil Dear Mr. Quinter: In your letter dated February 04, 2020, you requested a tariff classification ruling on behalf of your client, Bauducco Manufacturing, Inc. The subject merchandise is described as a sugar and cocoa blend. The sugar and cocoa mixture contains 93.36 percent sugar and 6.64 percent cocoa by weight. The sugar is refined from sugar cane with a minimum polarity of 99 degrees in Brazil. The cocoa, which is a product of Brazil, is composed of 100 percent cocoa powder. Sugar and cocoa are blended and packaged in Brazil. The sugar and cocoa mixture will be imported in polyethylene bags with a gross weight of 1.21 pounds per cardboard box and used as a filling for wafer cookies manufactured by Bauducco in the United States. In your letter, you suggest classification under 1901.20.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa…: Mixes and doughs for the preparation of bakers’ wares of heading 1905: Other: Other: Other: Other. We note that there is no flour or other ingredients such as eggs, butter or milk that would often be present in mixes or doughs used to create products considered as bakers’ ware of heading 19.05 (e.g., pancakes, biscuits, cakes, bread). Based on the foregoing, they will be classified elsewhere. The applicable subheading for the sugar and cocoa blend will be 1806.10.5500, HTSUS, which provides for Chocolate and other food preparations containing cocoa: Cocoa powder, containing added sugar or other sweetening matter: Containing 90 percent or more by dry weight of sugar: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Other. The general rate of duty will be 33.6 cents per kilogram. In addition, products classified in subheading 1806.10.5500, 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 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 the 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division