CLA-2-18:OT:RR:E:NC:N2:232

Mr. Vincent Vaiano
Translink CHB Inc.
149-35 177th Street
Suite 201
Jamaica, NY 11434

RE: The tariff classification of Chocolate Pieces from Belgium and United Kingdom

Dear Mr. Vaiano:

In your letter dated September 10, 2015, you requested a tariff classification ruling on behalf of your client Ben’s Cookies NY Inc.

The subject merchandise under review are “Milk Chocolate”, “Dark Chocolate” and “White Chocolate” in pieces. The products will be imported in airtight plastic sacks in a frozen state. You have stated that the product is not for retail sale but intended for use at the importer’s facility in baked goods.

The first product, “Milk Chocolate” is composed of sugar, cocoa butter, whole milk powder (milk solids content of 22.3 percent), cocoa mass, anhydrous milk fat, emulsifier (soy lecithin) and natural vanilla flavoring. The second product, “Dark Chocolate” is composed of cocoa mass, sugar, cocoa butter and emulsifier (soy lecithin). The third product, “White Chocolate” is composed of sugar, whole milk powder (milk solids content of 26.5 percent, butter fat content of 7 percent)), cocoa butter, emulsifier (soy lecithin) and natural vanilla flavoring.

In your letter, you suggested that the intended import be classified in subheading 1806.32.0100, 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: Preparation consisting wholly of ground cocoa bean…Containing butter fat or other milk solids (excluding articles for consumption at retail as candy or confection: Described in general note 15 of the tariff schedule and entered pursuant to its provisions.

We disagree with the suggested classification. As per the E.N to heading 18.06 – The heading does not include: (a) White Chocolate (composed of cocoa butter, sugar and powdered milk) (heading 17.04). Additionally, there are specific conditions and products to which General Note 15 can be applied as follows: Products imported by or for the account of any agency of the U. S. Government; Products imported for the personal use of the importer, provided that the net quantity of such product in any one shipment does not exceed 5 kilograms; Products which will not enter the commerce of the United State, imported as samples for taking orders, for exhibition, display or sampling at a trade fair, for research, for use by embassies of foreign governments or for testing of equipment, provided that written approval of the Secretary of Agriculture (USDA) is presented at the time of entry; Certain blended syrups; and Certain cotton. The conditions detailed above does not apply to the intended imported as described in your ruling submission.

The applicable subheading for “White Chocolate”, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1704.90.5400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa…other…other…other… described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 12.2 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1704.90.5800, HTSUS, and dutiable at the rate of 40 cents per kilogram plus 10.4 percent ad valorem. In addition, products classified in subheading 1704.90.5800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, HTSUS.   The applicable subheading for “Milk Chocolate” will be 1806.20.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: 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: In blocks or slabs weighing 4.5 kg or more each…Containing butterfat or other milk solids. The rate of duty will be free.

The applicable subheading for “Dark Chocolate” will be 1806.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations ...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: 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: 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 ww.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 [email protected].


Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division