CLA-2-18:OT:RR:NC:N2:232
Matthew D. Williams
John A Steer Company
1227 N 4th Street
Philadelphia, PA 19122
RE: The tariff classification of Chocolate products from Belgium
Dear Mr. Williams:
In your letter dated August 22. 2019, you requested a tariff classification ruling on behalf of your client Ice Box Foods Inc. The samples submitted with your inquiry were disposed of.
The subject merchandise is five individual chocolate products, “Chocolate Chips Semi Sweet G,” “Unsweetened Chocolate G,” “Chocolate Chips Semi Sweet,” “Chocolate Chips Milk Chocolate G,” and “Chocolate Chips Extra Dark 63% G”. The chocolate products will be imported for retail sale, and are intended to be used for baking purposes by the consumer.
The “Chocolate Chips Semi Sweet G” contains 33.47 percent cocoa mass, 55.78 percent sugar, 10.23 percent cocoa butter, and less than one percent sunflower lecithin and vanilla. The item will be imported in 12 ounce containers.
The “Unsweetened Chocolate G” consists of 100 percent cocoa mass. The item will be imported in 6 ounce containers.
The “Chocolate Chips Semi Sweet” contains 31.62 percent cocoa mass, 59.29 percent sugar, 7.91 percent cocoa butter and 1.19 percent sunflower lecithin. The item will be imported in 10 ounce containers.
The “Chocolate Chips Milk Chocolate G” contains 6.74 percent cocoa mass, 46.42 percent sugar, 25.46 percent cocoa butter, 20.96 percent milk powder and less than one percent sunflower lecithin and vanilla. The item will be imported in 11.5 ounce containers.
The “Chocolate chips Extra Dark 63% G contains 51.02 percent cocoa mass, 36.44 percent cane sugar, 12.03 percent cocoa butter and less than one percent sunflower lecithin and vanilla. The item will be imported in 11.5 ounce containers.
The applicable subheading for “Unsweetened Chocolate G” will be 1806.32.9000, 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: Other: Other. The general rate of duty will be 6 percent ad valorem.
The applicable subheading for “Chocolate Chips Milk Chocolate G” will be 1806.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Described in additional U.S. note 3 to chapter 18 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 18 have been reached, and the product contains less than 21 percent by weight of milk solids, classification is under 1806.90.2800, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.2800, HTSUS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.30, HTSUS.
The applicable subheading for the “Chocolate Chips Semi Sweet G”, “Chocolate Chips Semi Sweet” and “Chocolate Chips Extra Dark 63% G” will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading1806.90.5900, HTSUS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTSUS, may be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, 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 the World Wide Web at https://hts.usitc.gov/current.
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 telephone number (301) 575-0156, or at the website 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division