CLA-2-21:OT:RR:NC:N2:228
Ms. Paula M. Connelly
Law Offices of Paula M. Connelly
67 South Bedford St., Suite 400 West
Burlington, MA 01803
RE: The tariff classification of a food ingredient from Germany
Dear Ms. Connelly:
In your letter dated August 26, 2015 you requested a tariff classification ruling on behalf of Lindt & Sprungli USA, Inc., NH.
An ingredients breakdown, and sample accompanied your inquiry. The sample was examined and disposed of. The “Caramel Crunch Mix” consists of large granules of toffee/caramel color, caramel flavored, with a caramel crunch consistency. The product is said to be mixed into melted chocolate which is then molded into a bar while retaining its consistency in the chocolate bar. The mix is said to contain approximately 80-90 percent sugar, 2-5 percent each lactose (minimum of 95%), butterfat, cocoa butter, and skimmed milk powder, and less than 2 percent each, salt, flavors, and emulsifier.
The applicable subheading for the “Caramel Crunch Mix” will be 2106.90.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included . . . other . . . other . . . other . . . articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17 . . . other. The general rate of duty will be 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9400, HTSUS, will be subject to additional duties based on their value as described in subheadings 9904.17.31 to 9904.17.38, 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
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