CLA-2-18:OT:RR:NC:232
Ms. Margaret Eckert
German Agricultural Marketing Board (CMA)
1800 Diagonal Rd., Ste 210
Alexandria, VA 22314
RE: The tariff classification of “Titan Soft Nougat and Caramel Covered with Milk Chocolate” from Germany
Dear Ms. Eckert:
In your letter dated February 12, 2009, on behalf of your client Ludwig Schokolade GmbH & Co. KG, Germany, you requested a tariff classification ruling. A sample was submitted for examination and disposed of.
The subject merchandise is described as “Titan Soft Nougat and Caramel Covered with Milk Chocolate” from Germany. It is said to contain 33.72 percent sugar, 19.50 percent glucose syrup, 10.83 percent sweetened condensed skimmed milk, 8.19 percent vegetable oils, 7.23 percent cocoa butter, 6.24 percent whole milk powder, 4.08 percent cocoa mass, 2.35 percent lactose, 2.25 percent humectant (Sorbitol syrup), 1.30 percent skimmed milk powder, 1.20 percent fat reduced cocoa powder, 0.88 percent caramel sugar syrup, 0.87 percent barley malt extract, 0.38 percent egg white powder, 0.35 percent sweet whey powder, 0.30 percent emulsifier (soya lecithin), 0.28 percent salt and 0.05 percent natural flavoring. The product is in small bite-size bar form and is composed of a soft nougat center topped with caramel enrobed in milk chocolate. Each piece is approximately 7 ounces and there will be 14 pieces in a bag (with each bag weighing 9.80 ounces) put up for retail sale. The total milk solids for this product will be 14 percent minimum and the cocoa solids will be 27 percent minimum.
The applicable subheading for the “Titan Soft Nougat and Caramel Covered with Milk Chocolate” from Germany will be 1806.31.0049, 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…other. The rate of duty will be 5.6 percent ad valorem. However, the Harmonized Tariff Schedule of the United States has been modified by adding in numerical sequence the following superior text and subheading to subchapter III of chapter 99 to the HTS:
Articles the product of Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Spain, or Sweden:
9903.02.72 Chocolate and other food preparations containing cocoa, in blocks, slabs or bars, filled, weighing 2 kg or less each (provided for in subheading 1806.31).
Under this provision, the “Titan Soft Nougat and Caramel Covered with Milk Chocolate” from Germany, classified under subheading 1806.31.0049, HTSUS, that is entered, or withdrawn from warehouse, for consumption on or after March 23, 2009, will be subject to a 100 percent ad valorem rate of duty.
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 telephone number (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