CLA-2-17:OT:RR:NC:232
Ms. Karen Yost
C-Air
9841 Airport Blvd.
Suite 1400
Los Angeles, CA 90045
RE: The tariff classification of “White Chocolate Powder” from Spain
Dear Ms. Yost:
In your letter dated January 25, 2011, on behalf of Natra US Inc., of Chula Vista, California, you requested a tariff classification ruling. An ingredient breakdown and samples were also submitted along with your letter. The samples were forwarded to the Customs Laboratory for analysis.
The merchandise is described as “White Chocolate Powder”. According to your ingredient breakdown, the predominant ingredient is 64.17 percent sugar with 23 percent milk solids. It is a product of Spain and will be imported into the United States in 20-kilogram bags. The “White Chocolate Powder” will be sold to the food and candy industries where it will be used as an ingredient in such products as protein drinks, butter crème cake icing, hot chocolate, candy, etc. Laboratory analysis found this product contained 66.1 percent sucrose with 19.2 percent milk solids (from skim milk powder), and 12.4 percent cocoa butter on a dry basis.
The applicable subheading for the “White Chocolate Powder” will be 1704.90.6800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other: 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 40 cents per kilogram plus 10.4 percent ad valorem. In addition, products classified in subheading 1704.90.6800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.17 to 9904.17.48, HTS.
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