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 Mixed Chocolate Blossoms (Item No. E010957-M03) from the Netherlands
Dear Ms. Comeau:
In your letter dated October 1, 2010, you requested a tariff classification ruling. The subject merchandise is described as Mixed Chocolate Blossoms (Item No. E010957-M03) from the Netherlands. It is said to contain 50.1 percent sugar, 17.6 percent cocoa mass, 16.5 percent cocoa butter, 15.3 percent full cream milk powder and less than 1.0 percent natural vanilla flavoring and soya lecithin. Milk fat is 4.1 percent and milk solids are 14.9 percent. The chocolate is in “shaving” form, shipped in 12 kilogram boxes. The product will be sold to the baking industry and used on pastries and cakes.
The applicable subheading for the Mixed Chocolate Blossoms (Item No. E010957-M03) will be 1806.20.3400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, 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: 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 this chapter and entered pursuant to its provisions. The rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 18 have been reached, and the product contains more than 21 percent by weight of milk solids, classification is under 1806.20.3800, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified in subheading 1806.20.3800, 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