The tariff classification of chocolate preparations from New Zealand

NY R01726 April 22, 2005 CLA-2-18:RR:NC:SP:232 R01726 CATEGORY: Classification TARIFF NO.: 1806.20.8100; 1806.20.8300 Mr. Michael E. Roll Pisani & Roll 1875 Century Park East, Suite 600 Los Angeles, CA 90067 RE: The tariff classification of chocolate preparations from New Zealand Dear Mr. Roll: In your letter dated February 16, 2005, on behalf of Fonterra (USA), Inc., you requested a tariff classification ruling. The subject merchandise consists four chocolate preparations: CP100, CP200, CP300 and CP400. The products contain 95 percent to 99 percent anhydrous milk fat with various quantities of cocoa powder and lecithin. Items CP200 and CP400 also contain trace amounts of vanilla flavor or vanillin. The products will be imported in 1000 kilogram bulk packaging. They will be used in the manufacture of confectionery, and other chocolate-based food items including puddings and frozen desserts. The applicable subheading for the CP100, CP200, CP300 and CP400 chocolate preparations, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: Dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, and the product contains 21 percent or more by weight of milk solids, classification is under subheading 1806.20.8300, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1806.20.8300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, 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