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

Ms. Carine Incrociati
Jeff de Bruges-Diffusion SAS
12 Avenue Joseph Paxton - Parc du Bel Air
Ferrieres En Brie, 77164
France

RE: The tariff classification of Chocolate Covered Marshmallow Teddy Bears from France

Dear Ms. Incrociati:

In your letter dated April 1, 2020, you requested a tariff classification ruling.

The subject merchandise is described as four varieties of bite-size teddy bear shaped marshmallows covered with chocolate: Apricot Milk Chocolate Marshmallow Teddy Bear; Caramel Milk Chocolate Marshmallow Teddy Bear; Milk Chocolate Marshmallow Teddy Bear; and Dark Chocolate Marshmallow Teddy Bear. Each product consists of 16 pieces of chocolate covered marshmallows, packaged in a paper cardboard box at a net weight of 230 grams.

Apricot Milk Chocolate Marshmallow Teddy Bear is said to contain glucose-fructose syrup, 25% milk chocolate (sugar, cocoa butter, cocoa mass, whole milk powder, emulsifier: soy lecithin, flavor), sugar, concentrated apricot juice 4.4%, gelatin, acidifier: citric acid (E330), flavors, and gelling agent: pectins (E440).

Caramel Milk Chocolate Marshmallow Teddy Bear is said to contain glucose-fructose syrup, 25% milk chocolate (sugar, cocoa butter, cocoa mass, whole milk powder, emulsifier: soy lecithin, flavor), whole sweetened concentrated milk, sugar, butter, gelatin, flavors, gelling agents: E407 and E407a, Guérande fleur de sel, and emulsifier: E471 of vegetable origin.

Milk Chocolate Marshmallow Teddy Bear is said to contain glucose-fructose syrup, 30% milk chocolate (sugar, cocoa butter, cocoa mass, whole milk powder, emulsifier: soy lecithin, natural vanilla flavor), glucose syrup, sugar, gelatin, and flavors.

Dark Chocolate Marshmallow Teddy Bear is said to contain glucose-fructose syrup, 30% dark chocolate (sugar, cocoa mass, cocoa butter, emulsifier: soy lecithin, flavor, milk), glucose syrup, sugar, and gelatin, flavor.

The applicable subheading for Apricot Milk Chocolate Marshmallow Teddy Bear, Caramel Milk Chocolate Marshmallow Teddy Bear, Milk Chocolate Marshmallow Teddy Bear, and Dark Chocolate Marshmallow Teddy Bear will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other. The rate of duty will be 6 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 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 the 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 [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division