CLA-2-18:OT:RR:NC:N2:232
Sherri Comeau
Esbaco International
501 5th Avenue, Suite 506
New York, NY 10017
RE: The tariff classification of “Mini Marzipan Chunks Chocolate Flavour”.from the Netherlands
Dear Ms. Comeau:
In your letter dated September 11, 2017, you requested a tariff classification ruling.
The merchandise under consideration, item number 5PB-C549 is “Mini Marzipan Chunks Chocolate Flavour.” The item consists of 52 percent sugar, 30 percent almonds, 5 percent cocoa powder, 4 percent sorbitol, 3 percent glucose syrup, 2 percent sugar cane fiber and less than 2 percent invertase and salt. The product is ready to use for decoration on cakes and pastries.
The applicable subheading for the “Mini Marzipan Chunks Chocolate Flavour” will be 1806.20.9900, 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: Other: Other. The general rate of duty will be 8.5 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 the World Wide Web at https://hts.usitc.gov/current.
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 website 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 frank.l.troise.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division