CLA-2-17:OT:RR:NC:232
Mr. Jean Paul Burrus
Salpa Inc.
73 Arch Street
Greenwich, CT 06830
RE: The tariff classification of chocolate confectionery from France
Dear Mr. Burrus:
In your letter dated April 24, 2013, you requested a tariff classification ruling. Ingredient breakdowns and samples were submitted along with your request. Samples were examined and disposed of.
The subject merchandise is described as bite-size, round chocolates in 5 varieties: white chocolate with orange flavored praline; milk chocolate hazelnuts praline; dark chocolate with raspberry ganache; milk chocolate with passion ganache and dark chocolate with caramel ganache. The country of origin for the chocolates is France. They will be imported in a cushioned bulk “mastercase” that holds 960 pieces of a single variety of chocolate. The chocolates will be re-packed in the United States in smaller cushioned plastic trays for retail sale.
The white chocolate with orange flavored praline is said to contain 37.3 percent sugar, 22.9 praline (50 percent hazelnuts, and cocoa mass 50 percent sugar), 15.4 percent dry whole milk, 14.9 percent cocoa butter, 4.7 percent hazelnuts, 3.5 percent cocoa mass, and less than one percent of the following: emulsifier (soy lecithin), natural and artificial flavors, and paprika oleoresin color.
The milk chocolate hazelnuts praline is said to contain 33.9 percent sugar, 32.2 hazelnuts praline (50 percent hazelnuts, 35 percent sugar, and 15 percent lactose), 13.8 percent cocoa butter, 12.5 percent dry whole milk, 7.3 percent cocoa mass, and less than one percent of the following: emulsifier (soy lecithin), and natural flavors.
The dark chocolate with raspberry ganache is said to contain 38 percent sugar, 24.2 percent cocoa mass, 9.7 percent cocoa butter, 7.2 percent dry whole milk, 6.3 percent cream (cream, mono-and diglycerides, lactylic esters of fatty acids, and carrageenan), 5.4 percent clarified butter, 4.2 percent sorbitol, 1.7 percent stabilizer (glycerol), 1.2 percent almonds, 1.5 percent concentrated raspberry juice, 1.2 (sodium benzoate (preservative)), and less than one percent of the following: emulsifier (soy lecithin), natural flavors, and beet red color.
The milk chocolate with passion ganache is said to contain 39 percent sugar, 16.2 cocoa butter, 15.4 percent dry whole milk, 8.2 percent cocoa mass, 5.6 percent cream (cream, mono-and diglycerides, lactylic esters of fatty acids, and carrageenan), 5.7 percent clafified butter, 4.2 percent stabilizer (sorbitol), 1.7 percent stabilizer (glycerol), 1.4 percent passion fruit puree (passion fruit juice, water, sugar, apricot puree (apricot, ascorbic acid), citric acid), 1.2 percent almonds, and less than one percent of the following: emulsifier (soy lecithin), natural and artificial flavors and carotene color.
The dark chocolate with caramel ganache is said to contain 32.1 percent sugar, 25.2 percent cocoa mass, 20.7 percent caramel (sugar, water, dextrose, and salt), 8.9 percent clarified butter, 6.5 percent cocoa butter, 3.4 percent dry whole milk, 2.5 percent glucose syrup, and less than one percent of the following: emulsifier (soy lecithin), salt, natural flavor and paprika oleoresin color.
The applicable subheading for the white chocolate with orange flavored praline if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1704.90.5400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa…other…other…other…
described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 12.2 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1704.90.5800, HTSUS, and dutiable at the rate of 40 cents per kilogram plus 10.4 percent ad valorem. In addition, products classified in subheading 1704.90.5800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, HTSUS.
The applicable subheading for the milk chocolate hazelnuts praline, dark chocolate with raspberry ganache, milk chocolate with passion ganache and the dark chocolate with caramel ganache will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other; Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTSUS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, 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 telephone number (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,
Thomas J. Russo
Director
National Commodity Specialist Division