CLA-2-18:OT:RR:NC:232
Ms. April J. Collier
Pacific Customs Brokers, Inc.
P.O. Box 4505
Blaine, WA 98231-4505
RE: The tariff classification of chocolate chips from Canada
Dear Ms. Collier:
In your letter dated March 24, 2009, you requested a tariff classification ruling.
The subject merchandise is described as five types of chocolate chips manufactured in Canada by Foley’s Candies, Ltd., located in Richmond, BC Canada. “Chippers” (Item number 1181-1, 1188-4, 1188-10M) is said to contain 67.42 percent sugar, 20.94 percent hydrogenated palm kernel oil, 11.14 percent cocoa powder and 0.50 percent soya lecithin. It is a compound chocolate baking product packed in 12-kilogram bulk poly-lined corrugated boxes. You state that it will be sold to bakeries and other food manufacturers as a commercial ingredient used in baking and decorating. “U.S. Chippers Choco” (Item number 3231-120) is said to contain 67.42 percent sugar, 20.94 percent hydrogenated palm kernel oil, 11.14 percent cocoa powder and 0.50 percent soya lecithin. The product is packaged in 10.5 ounce printed in film bags and will be sold primarily to retail grocery stores and outlets.
“Premium Chips” (Item number 8000-1, 8000-4) is said to contain 67.42 percent sugar, 20.63 percent palm kernel oil, 11.14 percent cocoa powder, 0.50 percent soya lecithin and 0.31 percent sorbitan tristearate. This product is a compound chocolate baking chip packed in 12-kilogram bulk poly-lined corrugated boxes. It will be sold to bakeries and other food manufacturers as a commercial ingredient used in baking and decorating. “Supreme Dark Chips” is said to contain 59.53 percent sugar, 23.53 percent palm kernel oil, 16.47 percent cocoa powder and 0.47 percent soya lecithin. It is a compound chocolate baking chip packed in 12-kilogram bulk poly-lined corrugated boxes. It will be sold to bakeries and other food manufacturers as a commercial ingredient used in baking and decorating.
“Standard Chips” is said to contain 59.53 percent sugar, 23.53 percent hydrogenated palm kernel oil, 16.47 percent cocoa powder and 0.47 percent soya lecithin. It is a compound chocolate baking chip packed in 12-kilogram bulk poly-lined corrugated boxes. It will be sold to bakeries and other food manufacturers as a commercial ingredient used in baking and decorating. The non-fat solids of the cocoa bean nib in the cocoa powder for “Supreme Dark Chips” and “Standard Dark Chips” is said to be 14.66 percent.
The applicable subheading for the “Chippers” (Item number 1181-1, 1188-4, 1188-10M) and “Premium Chips” (Item number 8000-1, 8000-4) will be 1806.20.7300, Harmonized Tariff Schedule of the United States (HTSUS), 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: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Other. The general rate of duty will be 30.5 cents per kilogram plus 8.5 percent ad valorem.
The applicable subheading for the “U.S. Chippers Choco” (Item number 3231-120) will be 1806.90.4900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Other. The duty rate will be 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.4900, (HTSUS), will be subject to additional duties based on their value, as described in subheadings 9904.17.17 to 9904.17.48, HTSUS.
The applicable subheading for the “Supreme Dark Chips” and “Standard Dark Chips” will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2 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