CLA-2-18:OT:RR:NC:N2:232
Mr. Bahadir Doganalp
Pal Deniz Nakliyat Ve Dis Ticaret A. S. Icerenkoy Mahalessi Kayisdagi Caddesi
Istanbul 34752
Turkey
RE: The tariff classification of Chocolate Drops from Turkey
Dear Mr. Dogandlp:
In your letter dated October 7, 2020, on behalf of your client, Onem Gida Sanayi ve Ticaret A.S., you requested a tariff classification ruling. You submitted an ingredients breakdown and a pictorial representation of the product.
The subject merchandise is described as Chocolate Drops packaged in varying sizes. It is said to contain 54.5 percent Sugar, 42 percent Unsweetened Chocolate, 2 percent Cocoa Butter, 1 percent Milk Butter Oil, 0.41 percent Soy Lecithin, 0.08 percent Emulsifier and 0.01 percent Artificial Flavor. You submitted additional information stating that the product contains 1.01 percent milkfat and 1.01 percent non-fat milk solids. Chocolate Drops will be imported in bags with a net weight of 170 grams, 283 grams and 340 grams and will be put up for retail sale.
The applicable subheading for the Chocolate Drops 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 1808.90.2800, 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.
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