CLA-2-18:OT:RR:E:NC:232
Mr. Mario Vallaster
Hofer KG, ZNL Schokoladefabrik
Gewerbestr. 20
Sattledt, Upper Austria 4642
Austria
RE: The tariff classification of “Choceur Dark Chocolate bar 43g” from Austria
Dear Mr. Vallaster:
In your letter dated March 11, 2009, you requested a tariff classification ruling.
You submitted descriptive literature and pictures with your request. The subject merchandise is described as “Choceur Dark Chocolate 43g” from Austria. It is said to contain 36.1 percent sucrose, 5.45 percent lactose, 45.1 percent cocoa, 28.7 percent cocoa butter, 10.6 percent dry non-fat milk solids. The total milk fat for this product will be 6.4 percent, total milk solids will be 17 percent and the total dry cocoa solids will be 45.1 percent. The product is a solid chocolate bar. Each bar is 4 ½ inches in length and weighs 1.52 ounces (43g) individually wrapped in foil for retail sale.
The applicable subheading for the “Choceur Dark Chocolate 43g” will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: 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. 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