CLA-2-18:RR:E:NC:SP:232
Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K-3K9
RE: The tariff classification of “Happy Holiday Santas” (Product Number 0323130-500) from Canada
Dear Mr. Forbes:
In your letter dated February 13, 2007, you requested a tariff classification ruling.
The subject merchandise is stated to contain 59.39 percent sugar, 15.86 percent cocoa butter, 10.95 percent chocolate liquor, 10.01 percent skim milk powder, 3.31 percent milkfat, 0.43 percent soya lecithin and 0.01 percent vanillin. The product will be packed 36 to a case with each Santa weighing 1.5 ounces. You also mention that it will be shipped in two formats: already packaged for retail sale and to be re-packaged for retail sale. The product is ready for consumption.
The applicable subheading for Happy Holiday Santas to be re-packaged for retail sale, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other; Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem.
The applicable subheading for Happy Holiday Santas, packaged for retail sale will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Confectionery: Other. The general rate of duty will be 6 percent ad valorem.
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 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 (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division