CLA-2-18:OT:RR:E:NC:232
Ms. Mirjana Bailey
Fonterra (USA), Inc.
9525 West Bryn Mawr Avenue
Suite 700, Columbia Centre III
Rosemont, IL 60018
RE: The tariff classification of Cocoa Powder Preparation from New Zealand and Australia
Dear Ms. Bailey:
In your letter dated June 24, 2009, you requested a tariff classification ruling.
The subject merchandise is described as Cocoa Powder Preparation. It is said to contain 78.0 percent anhydrous milk-fat (AMF), 15.0 percent vegetable oil and 7.0 percent cocoa powder. You state that the cocoa powder is a product of Indonesia. The AMF will be manufactured in New Zealand and/or Australia and both ingredients will be blended in New Zealand or Australia.
The percentage of non-fat solids of the cocoa bean nib is said to be 7.0 percent. The total milkfat is 78.0 percent and the total percentage of milk solids is 78.0 percent. The product will be packaged in 20-25 kilogram bags or 1000 kilogram bulk bins. You state that it will be used in the United States to make a range of confectionary products and chocolates.
The applicable subheading for the Cocoa Powder Preparation 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