CLA-2-18:OT:RR:NC:232
Mr. Carl Brandt
Brauner International Corporation
66 York Street
Suite 100
Jersey City, NJ 07302
RE: The tariff classification of various “chocolate bars” from Germany
Dear Mr. Brandt:
In your letter dated October 14, 2010, you requested a tariff classification ruling. Samples and ingredient breakdowns accompanied your letter. The samples were examined and disposed of. The subject merchandise consists of a deco box containing ten Spring Mini chocolate bars, and three varieties of chocolate bars: Milk Chocolate, Dark Chocolate and Milk Chocolate with Almonds. All of the chocolate bars are imported under the brand name “Feodora”. The deco box is decorated with a flower/animal spring motif. The box holds ten individually-wrapped miniature bars having a total net weight of 2 ½ ounces. The three chocolate bars are “full sized” wrapped bars that are scored into bite sized pieces. Each bar has a net weight of 3 ½ ounces. All candy is ready to eat and is packaged for retail sale.
The Feodora Superior Milk Chocolate bar is said to contain 40.5 percent sugar, 20.5 percent cocoa butter, 18.7 percent cocoa beans, 18.3 percent whole milk powder, 1.4 percent butterfat, 0.5 percent emulsifier soya lecithin and 0.1 percent bourbon vanilla. The Feodora Superior Dark Chocolate bar is said to contain 50.1 percent cocoa beans, 38.2 percent sugar, 11.2 percent cocoa butter, 0.4 percent emulsifier soya lecithin and 0.1 percent bourbon vanilla. The Feodora Superior Milk Chocolate with Almonds is said to contain 34.5 percent sugar, 17.0 percent cocoa butter, 16.10 percent cocoa beans, 16.0 percent almonds, 15.0 percent whole milk powder, 1.0 percent butterfat, 0.30 percent emulsifier soya lecithin, 0.07 percent bourbon vanilla and 0.03 percent bitter almond oil. The Deco box with Spring Mini bars is said to contain 40.5 percent sugar, 20.5 percent cocoa butter, 18.7 percent cocoa beans, 18.3 percent whole milk powder, 1.4 percent butterfat, 0.5 percent emulsifier soya lecithin and 0.1 percent bourbon vanilla.
The applicable subheading for the Feodora Superior Milk Chocolate bar, Feodora Superior Dark Chocolate bar and the Feodora Deco box with Spring Mini 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Other. The rate of duty will be 4.3 percent ad valorem.
The applicable subheading for the Feodora Superior Milk Chocolate with Almonds bar will be 1806.32.9000, 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: Other. The general rate of duty will be 6 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