CLA-2-18:OT:RR:NC:232
Ms. Elizabeth Kessens
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of Chocolate Bar from China
Dear Ms. Kessens:
In your letter dated September 23, 2013, you requested a tariff classification ruling. Ingredients breakdown and samples accompanied your letter. Samples were examined and disposed of. The subject merchandise consists of a paper box containing a milk chocolate bar. The chocolate bar is imported under the brand name “Eden Chocolates” and is a product of China. The milk chocolate bar is said to contain sugar, whole milk powder, cocoa butter, cocoa mass, emulsifier and flavoring. The paper box is decorated with an Easter motif: rabbits, chicks, eggs and flowers. The box holds a “full sized” bar that measures 5 ¼" by 3", decorated similar to the paper box. The bar has a net weight of 65 grams, and it is scored in small bite sized pieces. It is ready to eat and packaged for retail sale.
The applicable subheading for the Chocolate Bar will be 1806.32.3000, Harmonized Tariff Schedule of the United States Annotated (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.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division