CLA-2-18:OT:RR:NC:232
Ms. Ninfa Dimora-Mines
P. Mines Customs Services
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2
Canada
RE: The tariff classification of Sugar Cocoa Mix from Canada
Dear Ms. Dimora-Mines:
In your letter dated February 12, 2009, you requested a tariff classification ruling.
The subject merchandise is stated to contain 97.5 percent sugar and 2.5 percent cocoa powder. The sugar is refined in Brazil. The cocoa powder is purchased from a supplier in the United States. The sugar and cocoa powder are sent to Canada, where they are blended and packaged in 1980 pound super sacks. The product will be used as an ingredient in the manufacture of a variety of food applications.
The applicable subheading for the Sugar Cocoa Mix will be 1806.10.5500, Harmonized Tariff Schedule of the United States (HTSUS), 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 general rate of duty will be 33.6 cents per kilogram
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