CLA-2-18:OT:RR:NC:232
Ms. Sherri Comeau
Barry Callebaut
2950 Nelson Street
St-Hyacinthe Quebec
J2S1Y7 Canada
RE: The tariff classification of “Milk Chocolate Chips” (product # CHM-0049301-000) and “Semi Sweet Chocolate Chips” (product # CHD-6048801-000) from Canada
Dear Ms. Comeau:
In your letter dated February 8, 2010 you requested a tariff classification ruling.
The subject merchandise consists of two varieties of chocolate chips. “Milk Chocolate Chips” (product # CHM-0049301-000) is said to contain 43.02 percent sugar, 26.54 percent whole milk powder, 14.91 percent cocoa butter, 13.73 percent cocoa paste, 1.50 percent milkfat, 0.29 percent soya lecithin, and 0.01 percent vanillin. The total milkfat for this product is said to be 9.068 percent and the total milk solids is 28.046 percent. It will be packaged for retail sale in 775-gram bags.
“Semi Sweet Chocolate Chips” (product # CHD-6048801-000) is said to contain 52.5 percent sugar, 41.37 percent cocoa paste, 3.81 percent cocoa butter, 1.96 percent anhydrous milkfat, 0.34 percent soya lecithin and 0.013 percent vanillin. The total milkfat and milk solids for this product is said to be 1.96 percent. It will be packaged for retail sale in bags containing 1 or 2 kilograms, respectively.
The applicable subheading for the “Milk Chocolate Chips” (product # CHM-0049301-000) will be 1806.90.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other, containing over 5.5 percent by weight of butterfat: Described in additional U.S. note 2 to chapter 18 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, the product will be classified in subheading 1806.90.2000, (HTSUS), and dutiable at the rate of 52.8 cents per kilo plus 6 percent ad valorem.
The applicable subheading for the “Semi Sweet Chocolate Chips” (product # CHM-0049301-000) will 1806.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Described in additional U.S. note 3 to chapter 18 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 18 have been reached, and the product contains less than 21 percent by weight of milk solids, classification is under 1806.90.2800, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.2800, HTSUS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.30, HTSUS.
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