CLA-2-18:OT:RR:NC:N4:232
Hilde Van den Bossche
Homefield b.v.b.a.
Optimismelaan 95/28
Brussels 1140
Belgium
RE: The tariff classification of “Milk Chocolate Gems” from Belgium
Dear Ms. Van den Bossche:
In your letter dated September 20, 2016, you requested a tariff classification ruling. Descriptive literature was submitted along with your request.
The subject merchandise is described as Genauva® “Milk Chocolate Gems” and is stated to contain 42 percent sugar, 24 percent cocoa butter, 22.50 percent whole milk powder, 11.10 percent unsweetened chocolate, 0.49 percent soy lecithin, and 0.01 percent natural vanilla flavor. The total milk fat content is 5.99 percent and the total milk solids content is 22.50 percent. The product is in the form of chocolate drops (also referred to as chips, chunks or gems) and will be shipped in both 35 gram minibags (25 minibags per dispenser box) and 1 kilogram bags. It is intended to be used in baking or cooking.
The applicable subheading for the “Milk Chocolate Gems” will be 1806.90.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other, containing over 5.5 percent by weight of butterfat: Described in additional U.S. note 2 to chapter 18 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem.
If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, the product will be classified in subheading 1806.90.2000, (HTSUS), and dutiable at the rate of 52.8 cents per kilo plus 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division