CLA-2-18:RR:NC:2:232 A89203
1806.90.9090
Mr. William L. Wagener III
G-W Import & Export Co.
P.O. Box 570-526
Miami, FL 33257-0526
RE: The tariff classification of Chocolate Chips, Sprinkles and Candy Bars
from Venezuela.
Dear Mr. Wagener:
In your letter received October 31, 1996, on behalf of Molina y Cia., C.A.,
you requested a tariff classification ruling.
You submitted descriptive literature and samples of five products with your
request. The first product, Bitter Chips
P-45, Code CH004, is smooth, dark, conical shaped chocolate chips. It is said
to consist of 50.75 percent sugar, 40.46 percent cocoa mass, 6.20 percent cocoa
butter, 2.03 percent cocoa powder, and traces of lecithin and vanillin. The
second item, Milk Chips P-45, Code CH005, is smooth milk chocolate chips in a
standard conical shape. It is said to contain 47.45 percent sugar, 20.09
percent cocoa butter, 21 percent non-fat dry milk, 11 percent cocoa mass, and
traces of lecithin and vanillin. The third product, Chocolate Sprinkles, Code
CH002, is large, chip-sized semi-sweet chocolate sprinkles. It is said to
consist of 52.28 percent sugar, 41.52 percent cocoa mass, 4.18 percent cocoa
powder, 2.01 percent cocoa butter, and a trace of corn syrup. All three of
these items can be used as decorations for frozen products, cakes, cookies,
pastry, etc., or as an integral part of cookies, brownies, or cakes. They will
be imported in 10 kg bags.
The fourth item in question is Compound Chocolate Discs, Code CP003. These
flat, 3/4 inch diameter disks are said to contain 54.55 percent sugar, 28.91
percent vegetable fat, 16.02 percent cocoa powder, and traces of lecithin and
vanillin. They will be imported in 10 kg bags. The last product is Enrobed
Nougat with Peanuts: chocolate covered candy bars, filled with nougat and
peanuts, with a net weight of 2.8 ounces (80 grams). These bars are 8 inches
long and come individually packed in a cardboard box. They are stated to
consist of 39.42 percent sugar, 27 percent peanuts, 12.6 percent vegetable fat,
11.76 percent corn syrup, 6.8 percent of non-fat dry milk, 2 percent cocoa
powder, and traces of albumen lecithin and vanillin.
The applicable subheading for the bitter chips P-45, code CH004, 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 milk chips P-45, code CH005, will be
1806.20.3800, 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: 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: Other: Other. The rate of duty will be 59 cents per kilogram
plus 4.8 percent ad valorem.
The applicable subheading for the chocolate sprinkles, code CH002, 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. The rate of duty will be 6.7 percent ad valorem.
The applicable subheading for the nougat filled candy bar will be
1806.31.0040, Harmonized Tariff Schedule of the United States (HTS), which
provides for Chocolate and other food preparations containing cocoa: Other, in
blocks, slabs or bars: Filled: Confectionery. The rate of duty will be 6.5
percent ad valorem.
Articles classifiable under subheading 1806.31.0040 and 1806.90.9090, HTS,
which are products of Venezuela are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all applicable
regulations.
Your inquiry does not provide enough information for us to give a
classification ruling on the compound chocolate discs. Your request for a
classification ruling should tell what the fat content is in the cocoa powder
ingredient.
Additional requirements may be imposed on these products by the Food and
Drug Administration. You may contact the FDA at:
Food and Drug Administration
Guidelines and Regulations Branch HFF 314, 200
C Street, S.W. Washington, D.C. 20204
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