CLA-2-18:RR:NC:SP:232 R01721
Ms. Heather Marcaccini
Customs Tax Counsel
Cargill, Inc.
P.O. Box 5626
Minneapolis, MN 55440-5626
RE: The tariff classification of a sugar/cocoa powder blend from Canada
Dear Ms. Marcaccini:
In your letter dated March 30, 2005 you requested a tariff classification ruling.
The subject merchandise is stated to contain 90 percent cane sugar and 10 percent cocoa powder. The sugar is grown and processed in Brazil, Central America or Australia. The cocoa powder is produced in Brazil from Brazilian and Ivory Coast cocoa beans. The sugar and cocoa powder are blended together in Canada. The product will be shipped to the United States in 1800 pound totes. The sugar/cocoa powder blend will be mixed with additional ingredients after importation.
The applicable subheading for the 90 percent sugar and 10 percent cocoa powder blend will be 1806.10.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa powder, containing added sugar or other sweetening matter: containing 90 percent or more by dry weight of sugar...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 33.6 cents per kilogram. In addition, except for goods of Canada, Mexico, Jordan, Singapore, Chile or Australia, products classified in subheading 1806.10.5500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.17 to 9904.17.22, HTS.
There is no preferential duty rate under the North American Free Trade Agreement (NAFTA) for products from Canada, which are classified under subheading 1806.10.5500, 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 John Maria at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division