CLA-2-18:OT:RR:NC:232
Ms. Margaret Eckert
Eurofoods Regulatory Advisors, LLC
42 Lehigh Lane
Hicksville, NY 11801
RE: The tariff classification of Concentrated Chocolate Chip Preparation (product number 022344), from Germany
Dear Ms. Eckert:
In your letter dated July 2, 2013, 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 a spreadable, paste-like mass, containing small chunks of chocolate chips. It is intended for use in the manufacture of stirred yogurt and is a product of Germany. The product will be imported into the United States in bulk stainless steel totes weighing approximately 2,000 pounds.
Concentrated Chocolate Chip Preparation (product number 022344), is said to contain approximately 40 percent cane sugar, 30 percent chocolate splits (cocoa mass, cocoa butter, sugar), 27.97 percent water and less than one percent each of modified starch, pectin, malic acid, guar gum, calcium citrate, and sodium citrate.
The applicable subheading for the Concentrated Chocolate Chip Preparation (product number 022344), will be 1806.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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.
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,
Thomas J. Russo
Director
National Commodity Specialist Division