CLA-2:OT:RR:NC:N5:232
Iuliia Tikhanovich
SIA Chocolette Confectionary
AviÄcijas Iela 18, Jelgava, 3004
Latvia
RE: The tariff classification of Sugar Free Chocolate Masses from Latvia
Dear Ms. Tikhanovich:
In your letter dated February 7, 2025, you requested a tariff classification ruling. Ingredients breakdown and product samples were included with your inquiry. The samples were examined and disposed of.
There are four products under review which are described as Sugar-free chocolate masses which can be used in the manufacture of various confectionary products: candies, chocolate, ice cream, baked goods, decorative elements, glaze, and cream for decorating for sweet products.
Red Delight Caramelized White Chocolate Mass Blonde (No added sugar) consists of 46% maltitol, 28.2% cocoa butter, 15% caramel powder (sweet whey powder, butter, maltodextrin, skimmed milk powder); 10% sweet whey powder, 0.5% soy lecithin, 0.2% PGPR, and 0.1% natural flavor vanilla. The total net weight is 0.8 oz.
Red Delight Milk Chocolate Mass (No sugar added and reduced calories) consists of 22.1% maltitol, 20% polydextrose, 16.5% whole milk powder, 14.2% coca butter, 13% chocolate liquor, 6.5% sweet whey powder, 6.4% erythritol, 0.5% soy lecithin, 0.5% PGPR, 0.2% natural flavor vanilla and 0.1% artificial flavor hazelnut. The total net weight is 0.8 oz. The Red Delight Milk Chocolate Mass is said to have a milk fat content of 4.3% and a milk solids content of 16.2%.
Red Delight Extra Dark Chocolate Mass (No added sugar, reduced calories, and 60% Cocoa) consists of 46% chocolate liquor, 15% maltitol, 13.5% cocoa powder, 13.4% erythritol, 9% polydextrose, 2% cocoa butter, 0.5% soy lecithin, 0.4% PGPR, and 0.2% natural flavor vanilla. The total net weight is 0.8 oz.
Red Delight Dark Chocolate Mass (No added sugar and reduced calories) consists of 39.5% chocolate liquor, 39.5% maltitol, 18% polydextrose, 2% cocoa butter, 0.5% soy lecithin, and 0.5% PGPR. The total net weight is 0.8 oz.
The applicable subheading for the above-described Red Delight Caramelized White Chocolate Mass Blonde is 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other. The general rate of duty will be 5.6% ad valorem.
The applicable subheading for the above-described Red Delight Milk Chocolate Mass, if entered during the tariff-rate quota open period will be 1806.32.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Chocolate and other food preparations containing cocoa: Not filled: Other, dairy products 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 general rare of duty will be 7% ad valorem. The applicable subheading for the above-described Red Delight Milk Chocolate Mass, if entered after the tariff-rate quota period is closed will be 1806.32.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Not Filled: Other: Containing less than 21% by weight of milk solids, dutiable at the rate of 37.2¢ per kilogram plus 6% ad valorem.
The applicable subheading for the above-described Red Delight Extra Dark Chocolate Mass and Red Delight Dark Chocolate Mass will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Not Filled: Other. The general rate of duty will be 6% ad valorem.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division