CLA-2-18:OT:RR:NC:232

Ms. Norma M. Sanchez
Nutri Caribe, Inc.
P.O. Box 360853
San Juan, Puerto Rico
00936

RE: The tariff classification of “Sweet Chocolate” bar from the Dominican Republic

Dear Ms. Sanchez:

In your letter dated May 13, 2011 you requested a tariff classification ruling. Ingredient breakdowns accompanied your letter. The merchandise, “Sweet Chocolate” bar is said to contain 70.26 percent sugar, 14.44 percent natural cocoa powder, 11.98 percent vegetable fat, 2.70 percent chocolate liquor, 0.34 percent soy lecithin, 0.26 percent salt, 0.02 percent vanillin. The country of origin is the Dominican Republic.

The “Sweet Chocolate” bar is said to weigh approximately 26 grams. It will be packaged for retail sale with ten bars per carton and 36 cartons per master box. The product will be used to prepare a beverage by dissolving it in hot milk.

The applicable subheading for the “Sweet Chocolate” bar will be 1806.90.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: 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 duty rate will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 7 to chapter 17 have been reached, the product will be classified in subheading 1806.90.4900, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.4900, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.17 to 9904.17.48, HTSUS.

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