CLA-2-18:OT:RR:E:NC:232
Ms. Sherri Comeau
Barry Callebaut
2950 Nelson Street
St–Hyacinthe, Quebec
J2S1Y7 Canada
RE: The tariff classification of Dark Compound Chocolate Chips (Item No. 26-Y503-1) from Mexico
Dear Ms. Comeau:
In your letter dated April 8, 2009, you requested a tariff classification ruling.
The subject merchandise is described as Dark Compound Chocolate Chips (Item No. 26-Y503-1) from Mexico. It is said to contain 63.38 percent sugar, 25.78 percent vegetable oil, 10.57 percent cocoa butter, 0.2 percent soya lecithin, .04 percent salt, trace amount of vanillin and no milk ingredients. The non fat solids of the cocoa bean nib are 9.409 percent. The product will be shipped in 50 pound cases and used as cookie inclusions.
The applicable subheading for the Dark Compound Chocolate Chips (Item No. 26-Y503-1) will be 1806.20.6000, Harmonized Tariff Schedule of the United States Annotated (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