CLA-2-18:OT:RR:NC:232
Ms. Margaret Eckert
EuroFoods Regulatory Advisors, LLC
42 Lehigh Lane
Hicksville, NY 11801-3313
RE: The tariff classification of food ingredients from Germany
Dear Ms. Eckert:
In your letter dated December 5, 2012, on behalf of Zentis Food Solutions North America, you requested a tariff classification ruling. You supplied descriptive literature and samples with your request. Samples were examined and disposed of.
The subject merchandise consists of five varieties of spreadable, paste-like masses, containing small chunks of food particles. These preparations are intended for use in the manufacture of stirred yogurt. They are all products of Germany and will be imported into the United States in bulk stainless steel tanks weighing approximately 1,000 kilograms.
Raspberry-Chocolate Chunks (# 032814) is said to contain 45.3 percent evaporated cane juice, 21.9 percent water, 20.4 percent raspberry puree, 10 percent chocolate chunks (cocoa mass, cocoa butter, sugar), and less than one percent of the following: pectin, concentrate from carrots and blueberries (for coloring), locust bean gum, natural flavor, citric acid, calcium citrate, and sodium citrate.
Chocolate and Coffee Chunks (# 058596) is said to contain 44.4 percent evaporated cane juice, 41.7 percent water, 8.3 chocolate chunks (cocoa mass, cocoa butter, sugar), 2.7 percent caramelized sugar syrup, and less than one percent of the following: natural flavor, pectin, locust bean gum, citric acid, coffee extract liquid, calcium citrate, and sodium citrate.
Vanilla Chocolate Chunk Champions (# 088023) is said to contain 53.6 percent evaporated cane juice, 33.6 percent water, 10 percent chocolate chunks (cocoa mass, cocoa butter, sugar), 1 percent flavor, and less than one percent of the following: pectin, locust bean gum, citric acid, calcium citrate, sodium citrate, and vitamin D3.
Vanilla Chocolate Chunk Nitro (# 088904) is said to contain 53.6 percent evaporated cane juice, 33.6 percent water, 10 percent chocolate chunks (cocoa mass, cocoa butter, sugar), 1 percent flavor, and less than one percent of the following: pectin, locust bean gum, citric acid, calcium citrate and sodium citrate.
Coconut Chunks (# 051632) is said to contain 50.3 percent evaporated cane juice, 25.2 percent water, 22 percent coconut, and less than one percent of the following: natural flavoring, pectin, citric acid, locust bean gum, calcium citrate, and sodium citrate. On a dry weight basis, the sugar content is said to be approximately 51 percent.
The applicable subheading for Raspberry-Chocolate Chunks (# 032814), Chocolate and Coffee Chunks (# 058596), Choco Chunk Champions (# 088023), and Choco Chunk Nitro (# 088904) will be 1806.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: 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: Other. The rate of duty will be 4.3 percent ad valorem.
The applicable subheading for Coconut Chunks (# 051632), if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500, Harmonized Tariff Schedules of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other … other … articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17 … described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS. 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 for Chapter 18 and contact National Import Specialist Bruce N. Hadley, Jr. at (646) 733-3029 for Chapter 21.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division