CLA-2-19:OT:RR:NC:N2:228
Mr. Moe Elshafi
Alba Wheels Up International, Inc.
111 Town Square Place, Suite 740
Jersey City, NJ 07310
RE: The tariff classification of chocolate covered wafer bars from Italy
Dear Mr. Elshafi:
In your letter dated December 9, 2014, you requested a tariff classification on behalf of A. Loacker USA Inc., DE.
Samples and product labels depicting ingredients lists in English were provided with your letter. The samples were examined and disposed of. Loacker brand White Chocolate with Milk Cream Filing and Crispy Wafer (White), Dark Chocolate with Cocoa Cream Filling and Crispy Wafer (Dark-Noir), Milk Chocolate with Milk Cream Filling and Crispy Wafer (Milk), and Milk Chocolate with Cocoa Cream Filling and Crispy Wafer (Cremkakao) are rectangular-shaped, chocolate covered wafer bars differing only in types of fillings and coatings, individually wrapped in plastic wrappers weighing 87 grams (3.07 oz.) each, net weight. The bars measure approximately 5 ½ inches long, 3 ¼ inches wide, and 3/8 inch thick, and are scored to enable breaking them into nine segments each. Each segment consists of a wafer topped with a thin layer of filling, completely enrobed in chocolate.
The White Chocolate with Milk Cream Filing and Crispy Wafer contain sugar, cocoa butter, whole milk powder, coconut oil, skimmed milk powder, glucose syrup, whey powder, wheat flour, soy flour, dextrose, barley malt extract, hazelnuts, soy lecithin, raising agents, salt, fat-reduced cocoa, vanilla pods, and spices.
The Dark Chocolate with Cocoa Cream Filling and Crispy Wafer contain cocoa mass, sugar, coconut oil, fat-reduced cocoa, wheat flour, glucose syrup, whey powder, dextrose, cocoa butter, butterfat, skimmed milk powder, soy flour, barley malt extract, soy lecithin, raising agents, salt, vanilla pods, and spices.
The Milk Chocolate with Milk Cream Filling and Crispy Wafer contain sugar, cocoa mass, whole milk powder, cocoa butter, skimmed milk powder, coconut oil, glucose syrup, whey powder, wheat flour, soy flour, dextrose, barley malt extract, hazelnuts, soy lecithin, raising agents, salt, fat-reduced cocoa, vanilla pods, and spices.
The Milk Chocolate with Cocoa Cream Filling and Crispy Wafer contain sugar, cocoa mass, cocoa butter, coconut oil, whole milk powder, skimmed milk powder, fat-reduced cocoa, wheat flour, glucose syrup, whey powder, dextrose, soy flour, barley malt extract, soy lecithin, raising agents, salt, vanilla pods, and spices.
The applicable subheading for the four chocolate covered wafer bars will be 1905.32.0049, Harmonized Tariff Schedule of the United States, HTSUS, which provides for bread, pastry, cakes, biscuits and other bakers’ wares … waffles and wafers … other … other. The rate of duty will be free.
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 the 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 ww.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 Bruce N. Hadley, Jr. at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division