CLA-2-18:RR:NC:FC:232 A80081
Mr. Richard Callebaut
125 Larkspur Street
Suite 214
San Rafael, CA 94901
RE: The tariff classification of Vermicelli-Milk, Tinto Milk Filling, and Chocolate with no Added Sugar from Belgium.
Dear Mr. Callebaut:
In your letter dated January 25, 1996 you requested a tariff classification ruling.
You submitted descriptive literature pertaining to three different products with your request. The first product in question is a type of chocolate sprinkle called vermicelli-milk, your product reference code CHK-M. It is said to consist of 55.5 percent sugar, 16.1 percent cocoa butter, 14.9 percent full cream milk powder (3.99 percent butterfat), 13.4 percent cocoa liquor, and a trace of vanillin. The product will be imported in 1 kilogram and 5 kilogram bags, to be used as chocolate decorations. The second product is tinto milk filling (tintoretto), your product reference code V05-H040. It is said to consist of 35.6 percent sugar, 35.3 percent hydrogenated vegetable fat, 10 percent chemically pure lactose, 9 percent skimmed milk powder, 5.4 percent reduced fat cocoa powder, 4.1 percent vegetable fat, and a trace of lecithin. It will be imported in 25 kg buckets and is intended as a confectionery filling. The third product is chocolate with no added sugar, your product reference code Malchoc-M. It is said to consist of 41.6 percent maltitol, 24.1 percent cocoa butter, 22.4 percent full cream milk powder (6 percent butterfat), 11.6 percent cocoa liquor, and traces of lecithin and vanilla. It will be imported in 5 kilogram blocks, and is intended for use in molding and coating.
The applicable subheading for the vermicelli-milk (CHK-M) will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other: Other. The rate of duty will be 6.7 percent ad valorem.
The applicable subheading for the tinto milk filling (tintoretto) will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), 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: Other: Other: Other: Other. The rate of duty will be 9.5 percent ad valorem.
The applicable subheading for the chocolate with no added sugar (Malchoc-M), if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States (HTS), 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: Other: Other: Other: Dairy products 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 10 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 1806.20.8300, HTS, and dutiable at the rate of 59 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 1806.20.8300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 John Maria at 212-466-5730.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division