CLA-2-18:RR:NC:SP:232
Mr. Carlos E. Sanchez
Cadbury Adams USA, LLC
389 Interpace Parkway
Parsippany, NJ 07054
RE: The tariff classification of “Green & Black’s” Organic Cocoa Powder and Organic Hot Chocolate Powder from Italy and England
Dear Mr. Sanchez:
In your letter dated September 16, 2008, you requested a tariff classification ruling.
You supplied samples of both products along with your request. The organic cocoa powder is said to contain 97.54 percent cocoa powder and 2.46 percent acidity regulator/potassium carbonate. The product is in powder form, made in Italy. It is intended to form a beverage when the consumer adds hot or cold milk to the powder. The organic hot chocolate powder is said to contain 55.1 percent organic raw cane sugar, 28.6 percent organic cocoa powder and 16.3 percent organic dark chocolate. The product is in powder form, made and packaged in England. It is retail packaged in a fiber board canister sealed with aluminum with a net weight of 4.4 ounces (125 grams).
The applicable subheading for Green’s & Black’s Organic Cocoa Powder will be 1805.00.0000, HTSUS, which provides for cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram.
The applicable subheading for Green & Black’s Organic Hot Chocolate Powder will be 1806.10.1000, Harmonized Tariff Schedules of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa: cocoa powder containing added sugar or other sweetening matter: containing less than 65 percent by weight of sugar...described in additional U.S. note 1 to this chapter and entered pursuant to its provisions. The general rate of duty will be free. If the quantitative limits of additional U.S. note 1 to chapter 18 have been reached, the product will be classified in subheading 1806.10.1500, HTS, and dutiable at the rate of 21.7 cents per kilogram. In addition, products classified in subheading 1806.10.1500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.18.01 to 9904.18.08, HTS.
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 World Wide Web at http://www.usitc.gov/tata/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 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