CLA-2-18:OT:RR:E:NC:232
Ms. Sherri Comeau
Barry Callebaut
2950 Nelson Street
St-Hyacinthe Quebec
J2S1Y7 Canada
RE: The tariff classification of Chocolate Dark Cream Cups (Item No. E006967) from the Netherlands
Dear Ms. Comeau:
In your letter dated January 20, 2009 you requested a tariff classification ruling.
The subject merchandise, Chocolate Dark Cream Cups (Item No. E006967) is stated to contain 49.5 percent sugar, 44 percent cocoa paste, 6.0 percent cocoa butter, 1 .0 percent vanilla, and 1.0 percent soya lecithin. The product will be shipped in boxes weighing 2.46 kilograms each with 432 pieces per box. The product is ready to use and is in the form of hollow chocolate cups. The merchandise will be packaged for sale directly to bakeries to be used in baking.
The applicable subheading for the Chocolate Dark Cream Cups (Item No. E006967) will be 1806.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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: 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: Other. The rate of duty will be 4.3 percent ad valorem.
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