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 and Dark Chocolate Flavored Candy from Canada
Dear Ms. Comeau:
In your letter dated February 10, 2011 you requested a tariff classification ruling. Samples and ingredient breakdowns accompanied your letter. The samples were examined and disposed of.
Milk Chocolate Flavored Candy (Item # ILM-F08P052-02-050) is said to contain 47 percent sugar, 32.5 percent palm kernel oil, 7.4 percent cocoa powder, 5.3 percent skim milk powder, 4.9 percent whole milk powder, 2.2 percent whey powder, 0.5 percent soy lecithin, 0.1 percent salt, and 0.1 percent vanillin. The total milkfat is said to be less than 5 percent and the total milk solids are 12.4 percent. The Milk Chocolate Flavored Candy is in disc form, packaged for retail sale in 2 pound bags. It will be used to make candy, fondues and as a decoration for desserts.
Dark Chocolate Flavored Candy (Item # ILD-F08P049-03-050) is said to contain 47.1 percent sugar, 37 percent palm kernel oil, 11.4 cocoa powder, 3.2 percent whey powder, 0.5 percent soy lecithin and 0.5 percent salt. The total milkfat is said to be less than 0.5 percent and the total milk solids are 3.2 percent. The Dark Chocolate Flavored Candy is in disc form, packaged for retail sale in 2 pound bags. It will be used to make candy, fondues and as a decoration for desserts.
Dark Chocolate Flavored Candy Wafers (Item # ILD-L08P064-04-A44) is said to contain 55.2 percent sugar, 28.1 percent palm kernel oil, 12.7 percent cocoa powder, 3.3 percent whey powder and 0.6 percent soy lecithin. The total milkfat is said to be less than 0.5 percent and the total milk solids are 3.3 percent. The Dark Chocolate Flavored Candy Wafers are packaged for retail sale in 1 pound bags. It will be used to make candy, fondues and as a decoration for desserts.
Milk Chocolate Flavored Candy Wafers (Item # ILM-L08P065-03-050) is said to contain 54.3 percent sugar, 27.6 percent palm kernel oil, 6.4 percent cocoa powder, 4.8 percent skim milk powder, 4.3 percent whole milk powder, 1.9 percent whey powder, and 0.5 percent soy lecithin. The total milkfat is said to be less than 5 percent and the total milk solids are less than 11 percent. The Milk Chocolate Flavored Candy Wafers are packaged for retail sale in 1 pound bags. It will be used to make candy, fondues and as a decoration for desserts.
The applicable subheading for the Milk Chocolate Flavored Candy, Dark Chocolate Flavored Candy, Dark Chocolate Flavored Candy and Milk Chocolate Flavored Candy Wafers will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other … other…other. The 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