CLA-2-18:RR:NC:232
Mr. Carlos E. Sanchez
Cadbury North America
389 Interpace Parkway
Parsippany, NJ 07054
RE: The tariff classification of organic chocolate bars from Italy
Dear Mr. Sanchez:
In your letter dated October 22, 2008, on behalf of Cadbury Adams USA, you requested a tariff classification ruling for five organic chocolate bars.
You submitted product samples and descriptive literature with your request. Samples were reviewed and disposed of. The subject merchandise is five varieties of “Green & Black’s Organic” brand 100-gram chocolate bars. They are scored, wrapped in foil and again in a paper wrapper. Each bar measurers 2 ½ inches in width, 6 inches in length and the depth is 3/8 inches. They will be imported in finished form for retail sale.
“Carmel” flavor chocolate bar, is said to contain 14.70 percent cocoa paste, 34.10 percent raw cane sugar, 19.85 percent whole milk powder, 9.99 percent caramel cream, 10.38 percent cocoa butter, 5.53 percent glucose syrup, 2.00 percent invert sugar, 2.00 percent water, .35 percent soy lecithin, .20 percent salt and .02 percent vanilla extract. “Toffee” flavor chocolate bar is said to contain 18.00 percent cocoa paste, 34.65 percent raw cane sugar, 24.30 percent whole milk powder, 12.60 percent cocoa butter, 10.00 percent butter, .42 percent soy lecithin and .03 percent vanilla extract. “Espresso” flavor chocolate bar is said to contain 59.54 percent cocoa paste, 26.45 percent raw cane sugar, 8.17 percent cocoa butter, 5.45 percent ground coffee, .37 percent soy lecithin and .02 percent vanilla extract. “Ginger” flavor chocolate bar is said to contain 64.00 percent cocoa paste, 26.60 percent raw cane sugar, 9.00 percent ginger, .030 percent soy lecithin, .08 percent peppermint extract and .02 percent vanilla. “Hazelnut & Currant” flavor chocolate bar is said to contain 43.46 percent cocoa paste, 31.65 percent raw cane sugar, 9.00 percent hazelnuts and currants, 6.56 percent cocoa butter, .30 percent soy lecithin and .03 percent vanilla extract.
The applicable subheading for the Green & Black’s Organic Caramel chocolate bar 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.
The applicable subheading for the Green & Black’s Organic Toffee, Espresso, Ginger and Hazelnut & Currant chocolate bars will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other. The general rate of duty will be 4.3 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 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division