The tariff classification of Chocolate Almond Filling from Belgium

N313161 July 28, 2020 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. Michael E. Roll Roll & Harris LLP 2001 L Street, NW, Suite 500 Washington, DC 20036 RE: The tariff classification of Chocolate Almond Filling from Belgium Dear Mr. Roll: In your letter dated June 26, 2020, on behalf of your client, Blommer Chocolate Company, Inc., you requested a tariff classification ruling. The subject merchandise, “Kirina M 20-057 SG”, is described as a chocolate almond filling. It is said to contain 40 to 44 percent Sugar, 20 to 24 percent Vegetable Fat (Palm/Palm Kernel Oil), 23 to 27 percent Almonds, 3 to 4 percent Reduced-fat Cocoa Powder, 5 to 7 percent Skim Milk Powder, and less than 1 percent of the following: Soy Lecithin and Natural Vanilla. You state that the product contains less than 6.8 percent non-fat solids of the cocoa bean nib and less than 16 percent milk solids. “Kirina M 20-057 SG” will be used as filling for confectionery and bakery products, and will be imported in pails with a net weight of 20 kilograms. The applicable subheading for the “Kirina M 20-057 SG” Chocolate Almond Filling will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: Other: Other. The general rate of duty will be 8.5 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 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