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 February 3, 2014, on behalf of Zentis Food Solutions North America, LLC, Plymouth, IN, you requested a tariff classification ruling.
Photographs, descriptive literature, samples and an ingredients breakdown were submitted with your letter. The sample was examined and disposed of.
The subject merchandise, Chocolate Dust Slurry (product trial number 039280), consists of a spreadable, paste-like mass, containing fine chocolate powder. 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 containers weighing approximately 2,000 pounds.
Chocolate Dust Slurry (product trial number 039280) is said to contain approximately 43.7 percent cane sugar, 29.89 percent water, 25 percent chocolate dust (cocoa mass, cocoa butter, sugar), and less than one percent each of pectin, citric acid, locust bean gum, guar gum, calcium citrate, and sodium citrate.
The applicable subheading for the Chocolate Dust Slurry (product trial number 039280), 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.
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