The tariff classification of chocolate crumb from Canada and Ireland

NY R01900 May 25, 2005 CLA-2-18:RR:NC:SP:232 R01900 CATEGORY: Classification TARIFF NO.: 1806.20.2400; 1806.20.2800 Mr. Carlos E. Sanchez Cadbury Adams USA LLC 400 Interpace Parkway Parsippany, NJ 07054 RE: The tariff classification of chocolate crumb from Canada and Ireland Dear Mr. Sanchez: In your letter dated May 5, 2005 you requested a tariff classification ruling. The subject merchandise is stated to contain 55.3 percent sugar, 13.0 percent cocoa liquor, 9.0 percent milk fat, 21.7 percent nonfat milk solids and 1.5 percent moisture. The product will be imported in 750 kilogram tote bags, and will be used to make chocolate bars. The applicable subheading for chocolate crumb, if imported in quantities that fall within the limits described in additional U.S. note 2 to Chapter 18, will be 1806.20.2400, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other, containing over 5.5 percent by weight of butterfat: Described in additional U.S. note 2 to Chapter 18 and entered pursuant to its provisions. The general rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to Chapter 18 have been reached, classification is under subheading 1806.20.2800, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified in subheading 1806.20.2800, HTS, which originate in countries other than Canada, Mexico, or Jordan, Singapore, Chile or Australia will be subject to additional duties based on their value as described in subheadings 9904.18.09 to 9904.18.14, 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