Ms. Sherri Comeau
2950 Nelson Street
Canada J2S 1Y7
RE: The tariff classification of cocoa fiber (product number LSC385) from Ivory Coast
Dear Ms. Comeau:
In your letter dated June 20, 2007 you requested a tariff classification ruling.
The subject merchandise is described as cocoa fiber which is found naturally in the cocoa bean. The product is in powder form and will be shipped in a sample pack of 2.5-kilogram pails. Intended use in chocolate formulation.
The applicable subheading for the cocoa fiber will be 1802.00.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Cocoa shells, husks, skins and other cocoa waste. The rate of duty will be free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 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 646-733-3031.
Robert B. Swierupski