The tariff classification of a sugar/cocoa powder blend from Canada

NY R01722 April 22, 2005 CLA-2-18:RR:NC:SP:232 R01722 CATEGORY: Classification TARIFF NO.: 1806.10.2800 Ms. Heather Marcaccini Customs Tax Counsel Cargill, Inc. P.O. Box 5626 Minneapolis, MN 55440-5626 RE: The tariff classification of a sugar/cocoa powder blend from Canada Dear Ms. Marcaccini: In your letter dated March 30, 2005 you requested a tariff classification ruling. The subject merchandise is stated to contain 85 percent cane sugar and 15 percent cocoa powder. The sugar is grown and processed in Brazil, Central America or Australia. The cocoa powder is produced in Brazil from Brazilian and Ivory Coast cocoa beans. The sugar and cocoa powder are blended together in Canada. The product will be shipped to the United States in 1800 pound totes. The sugar/cocoa powder blend will be mixed with additional ingredients after importation. The applicable subheading for the 90 percent sugar and 10 percent cocoa powder blend will be 1806.10.2800, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, containing added sugar or other sweetening matter: containing 65 percent or more but less than 90 percent 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 rate of duty will be 33.6 cents per kilogram. In addition, except for goods of Canada, Mexico, Jordan, Singapore, Chile or Australia, products classified in subheading 1806.10.2800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.17 to 9904.17.22, HTS. There is no preferential duty rate under the North American Free Trade Agreement (NAFTA) for products from Canada, which are classified under subheading 1806.10.2800, 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 John Maria at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division