CLA-2-18:OT:RR:NC:232
Ms. Margaret Eckert
Germany Agricultural Board
42 Lehigh Lane
Hicksville, NY 11801
RE: The tariff classification of assorted chocolate products from Germany
Dear Ms. Eckert:
In your letter dated March 24, 2009, you requested a tariff classification ruling.
You submitted descriptive literature and samples with your request. The samples were examined and disposed of. A description of the items is as follows:
“Milk Whole Hazelnut Bar” 100g (3.5 ounce) - contains 37.2 percent sugar, 20 percent hazelnuts, 17.6 percent cocoa butter, 10.8 percent cream powder, 7.2 percent cocoa liquor, 4.32 percent whole milk powder, 1.6 percent lactose (milk), 0.8 percent butterfat, 0.38 percent emulsifier (soy lecithin), and .02 percent artificial flavoring. The bar is described as a solid chocolate bar with whole hazelnuts embedded throughout the bar.
“Milk Crispy Bar” 200g (7 ounce) - contains 37.2 percent sugar, 16 percent milk, 14.8 percent cocoa butter, 12 percent crispy cereal pieces (wheat flour, rice flour, sugar, dextrose, malt extract (form barley), salt and wheat gluten), 9.81 percent cocoa liquor, 3.65 percent skim milk powder, 2.8 percent vegetable fat, 2.3 percent sweet whey powder (from milk), 0.07 percent butterfat, 0.40 percent emulsifier and 0.06 percent natural flavoring. The bar is described as a solid bar with crispy cereal pieces embedded throughout the bar.
“Trumpf Schogetten” Milk Chocolate 100 g (3.5 ounce) - contains 46 percent sugar, 19.5 percent cocoa butter, 17.3 percent whole milk powder, 11.9 percent cocoa mass, 3.3 percent lactose, 0.60 percent butterfat, 0.50 percent cream powder, 0.46 percent emulsifier, 0.25 percent hazelnut paste and 0.06 percent natural flavoring. This product is described as 18 small squares pieces produced in “mounds” that are packed in 3.5 ounce carton packs.
“Almond Clusters/chopped almonds and lebkuchen” (gingerbread) pieces, covered in milk chocolate 150 g (3.5 ounces) – contains 32.6 percent sugar, 16.5 percent almonds, 16.5 percent lebkuchen pieces (wheat flour, rapeseed and palm fats, sugar, artificial flavoring, spices [cinnamon, coriander, nutmeg, cloves, anise], salt raising agents (ammonium bicarbonate, sodium bicarbonate]), 15.5 percent cocoa butter, 9.7 percent milk, 3.8 percent cocoa liquor, 3.1 percent lactose, 1.6 percent skim milk powder, 0.32 percent emulsifier and 0.03 percent artificial flavoring. The milk solids are said to be 11 percent and the milk fat content is 2.5 percent. This product is described as small “bite size” irregular shaped cluster embedded with gingerbread pieces and coated with milk chocolate packed in small 3.5 ounce bags.
“Almond Clusters/chopped almond and spekulatius” (cinnamon biscuit) pieces, covered in white chocolate 150 g (3.5 ounces) - contains 30.8 percent sugar, 19 percent cocoa butter, 16.5 percent almonds, 16.5 percent spekulatius pieces (wheat flour, rapeseed and palm fats, soft brown sugar, sugar, invert sugar syrup, spices [cinnamon, coriander, nutmeg, cloves, anise], salt, artificial flavoring, raising agents (sodium bicarbonate, ammonium bicarbonate]), 13.4 percent milk, 3.3 percent lactose, 0.34 percent emulsifier and 0.01 percent artificial flavoring. The milk solids are said to be 13 percent and the milk fat content is 3.5 percent. This product is described as small “bite size” irregular shaped cluster embedded with cinnamon biscuit pieces and coated with white chocolate packed in small 3.5 ounce bags.
“Truffel” pralines 150 g (5.3 ounces) - 2 flavors: “Orange” and “Kirsh mit Schoko” both flavors contain – 33.5 percent sugar, 13.5 percent cocoa liquor, 13.1 percent vegetable fat, 9 percent cocoa butter 5.4 percent milk, 3.3 percent vegetable oil, 3.1 percent skim milk powder, 3.1 percent lactose, 1.7 percent fat reduced cocoa powder, 1. 2 percent butterfat, 0.41 percent emulsifier and 0.02 percent artificial flavoring. “Orange” contains - 49 percent orange flavored cream filling and “Kirsch mit Schoko” – contains 24 percent cherry fruit preparation (sugar, glucose surup, water, sour cherry juice concentrate, humectant[glycerol[, black forest cherry sprit, stabilser [carrageenan], acidifier [citric acid], black carrot concentrate, acidity regulator [sodium citrate], artificial flavoring). The Orange flavor truffle is described as round ball of milk chocolate with a center of orange flavored soft melting chocolate cream and “Kirsch mit Schoko” is described as a round dark chocolate with a center of cherry mousse and soft melting chocolate cream. Both of these chocolates are sold as an assortment in 5.3 ounce standing bags.
The applicable subheading for the “Milk Whole Hazelnut Bar” and “Milk Crispy Bar” will be 1806.32.9000, 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: Other: Other." The rate of duty will be 6 percent ad valorem.
The applicable subheading for the “Trump Schogetten”, “Almond clusters/Lebkuchen”, “Almond clusters/Spekulatius, “Truffel/Orange” and “Truffle/Kirsch mit Schoko” 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.
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