CLA-2-18:OT:RR:NC:232
Mr. Stefan Obermair
Hofer KG
Zweigniederlassung Schokoladefabrik
Gewerbestrasse 20 A-4642
Sattledt, Austria
RE: The tariff classification of various “chocolate bars” from Austria
Dear Mr. Obermair:
In your letter dated January 06, 2010, you requested a tariff classification ruling. Samples and ingredient breakdowns accompanied your letter. The samples were examined and disposed of. The subject merchandise consists of three varieties of “chocolate bars”: Venezuela 55% Cacao, Madagascar 65% Cacao and Ecuador 75% Cacao all are sold under the name, “Choceur NOIR” fine chocolate.
The Choceur NOIR Venezuela 55% bar is said to contain 45 percent sugar, 43 percent cocoa mass from Venezuela, 11.5 percent emulsifier (322 from soy) and vanillin. Choceur NOIR Madagascar 65% bar is said to contain 35 percent sugar, 48 percent cocoa mass from Madagascar, 16.5 percent cocoa butter, 0.5 percent emulsifier (322 from soy) and vanillin. Choceur NOIR Ecuador 75% bar is said to contain 24 percent sugar, 57 percent cocoa mass from Ecuador, 18 percent cocoa butter, 0.2 percent emulsifier (322 from soy) and vanillin. The bars are packaged for retail sale in heat sealed aluminum foil enclosed in an outer decorative paperboard wrapper, each weighing 3.52 ounces.
The applicable subheading for all three varieties of the Choceur NOIR fine chocolate bars will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Other. The rate of duty will be 4.3 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 181 of the Customs Regulations (19 C.F.R. 181).
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