CLA-2-18:OT:RR:NC:232
Mr. Robert L. Carson
Vice President
Breathable Foods, Inc.
1000 Winter Street, Suite 3100
Waltham, MA 02451
RE: The tariff classification of “Le Whif” from France
Dear Mr. Carson:
In your letter dated February 22, 2011, you requested a classification ruling. Four samples and descriptive literature letter, samples were examined and returned as per your request. “Le Whif” comes in four flavors: Raspberry Chocolate, Dark Chocolate, Mint Chocolate and Coffee. The merchandise is described as a breathable way to enjoy chocolate flavor without the calories. The product is a lipstick-sized plastic device that contains the respective flavored chocolate powder. The package instructions direct the user to place “LeWhif” between your lips and inhale through your mouth. Fine chocolate powder leaves “Le Whif”, enters your mouth, and remains there. The total mass of chocolate powder in “Le Whif” is about 300 milligrams. “Le Whif” is a retail product that is sold as individual units or in a boxed package containing 3 units.
The applicable subheading for the “Le Whif”: Raspberry Chocolate, Dark Chocolate and Mint Chocolate 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.
The applicable subheading for the “Le Whif” Coffee will be 2101.12.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Extracts, essences and concentrates of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: Other: Other.. The rate of duty will be 8.5 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