CLA-2-17:OT:RR:NC:232
Mr. Mark P. Donovan
Donovans Chocolates
137 Maui Street, Pukete Estate, Hamilton
P.O. Box 20510
Te Rapa, Hamilton 3241
New Zealand
RE: The tariff classification of Fudge Bars from New Zealand
Dear Mr. Donovan:
In your letter dated July 29, 2010, you requested a tariff classification ruling. The subject merchandise is "Patrick Donovan’s” Fudge Bar, 50 gram size in three flavors: “Fruit & Nut”, “Vanilla Cream” and “Choc Hazelnut”. All of the products are individually-wrapped "bars" of fudge that are packaged for retail sale.
The “Fruit & Nut” Fudge Bar is said to contain 35.76 percent cane sugar, 15.33 percent glucose syrup (maize), 13.41 percent condensed milk, 10.00 percent vegetable fat (fully hydrogenated palm kernel oil), 8.94 percent peanuts, 8.94 percent raisins, 3.06 percent golden syrup, 3.00 percent milk powder, 1.28 percent sorbitol, 0.26 percent emulsifier (soy lecithin) and 0.04 percent natural vanilla.
The “Vanilla Cream” Fudge Bar is said to contain 39.75 cane sugar, 17.67 percent glucose syrup (maize), 14.72 percent condensed milk, 13.98 vegetable fat (fully hydrogenated palm kernel oil), 5.89 percent golden syrup, 5.88 percent milk powder, 1.77 percent sorbitol, 0.30 percent emulsifier (soy lecithin) and 0.04 percent natural vanilla.
The “Choc Hazelnut” Fudge Bar is said to contain 38.53 cane sugar, 16.51 percent glucose syrup (maize), 14.45 percent condensed milk, 14.03 vegetable fat (fully hydrogenated palm kernel oil), 4.82 percent hazelnuts, 3.44 percent cocoa powder, 3.30 percent golden syrup, 3.23 percent milk powder, 1.38 percent sorbitol, 0.28 percent emulsifier (soy lecithin) and 0.04 percent natural vanilla.
The applicable subheading for the “Fruit & Nut” Fudge Bar will be 1704.90.3520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sugar confectionery (including white chocolate), not containing cocoa…other: confections or sweetmeats ready for consumption…other…put up for retail sale: containing peanuts, peanut butter or peanut paste. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the “Vanilla Cream” Fudge Bar will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: put up for retail sale: other. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the “Choc Hazelnut” Fudge Bar will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The rate of duty will be 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 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 Frank Troise at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division