CLA-2-18:RR:NC:SP:232 G83120
Ms. Ellen A. DiLapi
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue, 33rd Floor
New York, NY 10167-3397
RE: The tariff classification of Confectionery from France
Dear Ms. DiLapi
In your letter dated September 29, 2000, on behalf of ZChocolat.com, you requested a tariff classification ruling.
You submitted product samples and descriptive literature with your request. The subject merchandise is assortments of candies that contain a selection of milk and dark chocolates with a variety of centers, of which four samples were submitted. They are all said to consist of varying percentages of sugar, almonds, cocoa, milk, hazelnuts, cocoa butter, glucose, milk powder, pistachio, coffee, butter, orange, walnut, lecithin, and vanilla. They will all be imported packaged for retail sale. Two of the samples were packed in cardboard; one was a packet containing 115 grams net and the other was a larger box containing 250 grams net.
The two remaining samples were packed in reusable wooden boxes that are decorated with stencils depicting French scenes and quotes from French philosophers. The first box measures 2 ¼” by 5 ½” by 3 ¾” and has dovetailed corners and a tongue-in-groove lid that slides off. The second box is larger, 3 ½” by 6 ½” by 4”, also has dovetail construction, and has a tongue-in-groove sliding panel on one side that, when raised, reveals two wooden drawers. An advertisement packed within these “Signature Series”
wooden boxes states that they are refillable with chocolate assortments such as the 115-gram sample packet, as does the advertising literature submitted with your request. The product line described in that literature also includes larger versions of the wooden boxes, with more drawers and a larger storage capacity.
The applicable subheading for the assorted chocolates will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Confectionery: Other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the wooden boxes will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood;…: Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other: Not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.
Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration
Implementation and Compliance Branch
HFF 314, 200 C Street, SW
Washington, D.C. 20204
(202) 205-5321
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 (212) 637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division