CLA-2-18:OT:RR:NC:N2:228
Ms. Margaret Eckert
Eurofoods Regulatory Advisors, LLC
42 Lehigh Lane
Hicksville, NY 11801
RE: The tariff classification of food ingredients from Germany
Dear Ms. Eckert:
In your letter dated May 6, 2013, on behalf of Zentis Food Solutions North America, LLC, Plymouth, IN, you requested a tariff classification ruling.
Ingredients breakdowns, process flow charts, and samples were submitted with your letter. The samples were examined and disposed of. The products are two varieties of spreadable, gelatinous masses, containing chocolate splits or small chunks/pieces of pineapples and coconut. They will be imported into the United States in stainless steel containers weighing approximately 1000 kilograms, and intended for use in the manufacture of stirred yogurt. Peppermint Chocolate Chunks (chocolate splits and mint taste), product No. 022354, is said to contain approximately 49 percent dried cane sugar, 43 percent water, 5 percent chocolate splits (cocoa mass, cocoa butter, sugar), and less than one percent each of pectin, natural mint flavor, locust bean gum, citric acid, guar gum, calcium citrate, and sodium citrate. Pina Colada (Pineapple - Coconut), product No. 022352, is composed of approximately 53 percent dried cane sugar, 26 percent water, 13 percent pineapples, 6 percent coconut, 1 percent pectin, and less than one percent, each, natural flavors, citric acid, locust bean gum, pineapple juice concentrate, guar gum, calcium citrate, and turmeric. The Pina Colada contains over 65 percent sugar, by dry weight.
The applicable subheading for the Peppermint Chocolate Chunks will be 1806.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa … other preparations in blocks or slabs 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 … other. The rate of duty will be 4.3 percent ad valorem.
The applicable subheading for the Pina Colada will be 2106.90.9400, HTSUS, which provides for food preparations not elsewhere specified or included … other … other … other … articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17 … other. The rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9400, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.31 to 9904.17.38, 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 the 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 Bruce N. Hadley, Jr. at (646) 733-3029.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division