CLA-2-17:OT:RR:NC:N2:232
Deanna H. Gressens
American Lamprecht
2218 Landmeier Road
Elk Grove Village, IL 60007
RE: The tariff classification of chocolate products from Switzerland
Dear Ms. Gressens:
In your letter dated December 5, 2019, on behalf of your client, Candinas Chocolatier, you requested a tariff classification ruling on chocolate products. The samples submitted were examined and discarded.
The items under consideration are three chocolate couvertures: “Lindt Piccoli Semi-Sweet” (Item number 12431), “Lindt Piccola Extra Milk” (Item number 12433) and “Lindt Piccoli Blancor White” (Item number 12434). The chocolate couvertures will be imported in bulk in 2.5 kg PE tubular bags.
“Lindt Piccoli Semi-Sweet” dark chocolate couverture (Item number 12431), consists of 46.7 percent sugar, 36.1 percent cocoa mass, 16.7 percent cocoa butter, and less than 1 percent emulsifier (soya lecithin). The product contains no milk solids or butterfat.
“Lindt Piccola Extra Milk” milk chocolate couverture (Item number 12433), consists of 38.4 percent sugar, 27.4 percent cocoa butter, 16.1 percent whole milk powder, 10.1 cocoa mass, 4.4 percent lactose, 2.8 percent skim milk powder and less than one percent barley malt extract, emulsifier (soya lecithin) and Flavouring (vanilla). The product contains 18 percent milk solids including 4 percent butterfat.
“Lindt Piccoli Blancor White” white chocolate couverture (Item number 12434), consists of 40.1 percent sugar, 36.7 percent cocoa butter, 16.1 percent whole milk powder, 6.6 percent skim milk powder and less than one percent emulsifier (soya lecithin).
The applicable subheading for “Lindt Piccoli Semi-Sweet” dark chocolate couverture (Item number 12431) will be 1806.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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.
The applicable subheading for “Lindt Piccola Extra Milk” milk chocolate couverture (Item number 12433) will be 1806.20.3400, 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: 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 this chapter and entered pursuant to its provisions. The rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 18 have been reached, and the product contains more than 21 percent by weight of milk solids, classification is under 1806.20.3800, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified in subheading 1806.20.3800, 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 “Lindt Piccoli Blancor White” white chocolate couverture (Item number 12434” will be 1704.90.5400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Harmonized Tariff Schedule of the United States (HTS), 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, HTS, 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, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, 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 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