CLA-2-18:OT:RR:NC:N2: 232
Robert Stang
Husch Blackwell LLP
1801 Pennsylvania Ave. Washington, DC 20006
RE: The tariff classification of chocolate candy bars from Spain
Dear Mr. Stang:
In your letter dated February 13, 2023, you requested a tariff classification ruling on behalf of your client Casey’s General Stores, Inc. Ingredients breakdown, pictures of the products and descriptive literature were included with your inquiry.
The subject merchandise is described as three chocolate candy bars. They include a milk chocolate candy bar filled with soft nougat and caramel, a milk chocolate candy bar filled with caramel and soft nougat with peanuts, and a milk chocolate candy bar filled with caramel and biscuit.
The “Milk Chocolate Candy Bar Filled with Soft Nougat and Caramel” is said to contain 40 percent milk chocolate, 33 percent soft nougat and 27 percent caramel. The candy bar consists of a center composed of a thin layer of caramel and a thick layer of soft nougat enrobed with milk chocolate. The product weighs approximately 50 grams. You state the cocoa content of the milk chocolate coating is at least 27% by weight and the total sugar in the product is 30 g.
The “Milk Chocolate Candy Bar Filled with Caramel and Soft Nougat with Peanuts” is said to contain approximately 35 percent milk chocolate, 27 percent caramel, 24 percent peanuts and 14 percent soft nougat. The candy bar consists of a center composed of a thin layer of nougat and a caramel/peanut mixture. The product weighs approximately 50 grams. You state the cocoa content of the milk chocolate coating is at least 27% by weight and the total sugar in the product is 22 g.
The “Milk Chocolate Candy Bar Filled with Caramel and Biscuit” is said to contain approximately 35 percent milk chocolate, 33 percent biscuit, and 32 percent caramel. The candy bar consists of a center composed of a thin layer of caramel and a thick layer of biscuit enrobed with milk chocolate. The product weighs approximately 50 grams. You state the cocoa content of the milk chocolate coating is at least 27% by weight and the total sugar in the product is 23 g.
The applicable subheading for the “Milk Chocolate Candy Bar Filled with Caramel and Soft Nougat with Peanuts” will be 1806.31.0041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled: Confectionery: Containing peanuts, peanut butter or peanut paste. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the “Milk Chocolate Candy Bar Filled with Soft Nougat and Caramel” and the “Milk Chocolate Candy Bar Filled with Caramel and Biscuit” will be 1806.31.0049, HTSUS, which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled: Confectionery: Other. The rate of duty will be 5.6 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 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 and Border Protection 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, please contact National Import Specialist Frank Troise at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division