CLA-2-18:OT:RR:NC:232
Mr. Bernard D. Liberati
Morris Friedman & Co.
P.O. Box 1550
1153 Marlkress Rd.
Cherry Hill, NJ 08003
RE: The tariff classification of Chocolate products from Malaysia
Dear Mr. Liberati:
In your letter dated August 22, 2014, you requested a tariff classification ruling on behalf of your client, Carlyle Cocoa Company. You provided descriptive literature and product samples of six chocolate products. Samples were reviewed and disposed of. The products are all to be sold to and directly used in the professional baking industry.
Dark Compound Chocolate, code BDD 2112, is in solid mini chip form and is said to contain 62 percent sugar, 25 percent cocoa butter substitute, 12 percent cocoa powder, and less than one percent of the following: stabilizer E492, lecithin E322 and vanillin. The chips are bulk packaged in a carton with a net weight of 20 kilograms and a polyfoam box with a net weight of 25 kilograms.
Milk Compound Chocolate, code BDM 2078, is in solid mini chip form and is said to contain 50 percent sugar, 27 percent cocoa butter substitute, 13 percent skim milk powder, 9 percent cocoa powder, and less than one percent of the following: lecithin E322, anhydrous milk fat, and vanillin. The chips are bulk packed in cartons with a net weight of 20 kilograms and a polyfoam boxes with a net weight of 25 kilograms.
Dark Compound Chocolate, code CHD 3022, is in solid block and small button form and is said to contain 43 percent sugar, 38.4 percent cocoa butter substitute, 18 percent cocoa powder, and less than one percent of the following: lecithin E322, PGPR E476, flavoring, salt and vanillin. The blocks have a net weight of 500 grams, 1 kilogram, and 2.5 kilograms and they are bulk packed in cartons. The buttons are bulk packed in cartons with a net weight of 20 kilograms.
Milk Compound Chocolate, code CEM 3234, is in solid block and small button form and is said to contain 34 percent cocoa butter substitute, 30 percent sugar, 13 percent cocoa powder, 8 percent full cream milk powder, 6 percent maltodextrin, 5 percent cocoa mass, 3.4 percent demineralized whey powder, and less than one percent of the following: lecithin E322, salt and vanillin. The blocks have a net weight of 500 grams, 1 kilogram, and 2.5 kilograms and they are bulk packed in cartons. The buttons are bulk packed in cartons with a net weight of 20 kilograms.
Milk Chocolate, code 8019, is in solid block and small button form and is said to contain 46 percent sugar, 24 percent deodorized cocoa butter, 14 percent skim milk powder, 6 percent demineralized whey powder, 6 percent cocoa mass, 3.4 percent cocoa powder, and less than one percent of the following: lecithin E322, salt and vanillin. The blocks have a net weight of 500 grams, 1 kilogram, and 2.5 kilograms and are bulk packed in cartons. The buttons are bulk packed in cartons with a net weight of 20 kilograms.
Dark Chocolate, code GCD 8014, is in solid block and small button form and is said to contain 41 percent sugar, 33 percent cocoa mass, 20 percent deodorized cocoa butter, 5 percent cocoa powder, and less than one percent of the following: lecithin E322, vanillin, and salt.
The applicable subheading for the six chocolate products: Dark Compound Chocolate, code BDD 2112, Milk Compound Chocolate, code BDM 2078, Dark Compound Chocolate, code CHD 3022, Milk Compound Chocolate, code CEM 3234, Milk Compound Chocolate, code CEM 3234, and Milk Chocolate, code 8019 will be 1806.20.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, 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: Other: 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 general 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 1806.20.9800, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1806.20.9800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, 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 telephone number (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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division