CLA-2-18:OT:RR:NC:N2:232
Toni Loscalzo
Steer Company
2100 Coral Way, Suite 501
Miami, FL 33145
RE: The tariff classification of various “Chocolate bars” from Poland
Dear Ms. Loscalzo:
In your letter dated March 20, 2018, on behalf of your client Transnational Foods, Inc., you requested a tariff classification ruling. Samples and ingredient breakdowns accompanied your letter. The samples were examined and disposed of.
The subject merchandise consists of Della Natura® Chocolate bars. A Milk Chocolate bar, Dark Chocolate bar, Milk Chocolate bar with Crisps, and a Milk Chocolate bar with Peanuts was submitted with your request. The chocolate bars are individually wrapped with a net weight of 3.5 ounces. The Chocolate bars are packaged for retail sale.
The Milk Chocolate bar is said to contain 48 percent sugar, 20 percent cocoa butter, 13 percent nonfat dry milk, 12 percent chocolate, 4 percent whole milk powder, 2.5 percent milk fat, and less than one percent soy lecithin, natural vanilla flavoring, and artificial flavoring.
The Dark Chocolate bar is said to contain 48 percent sugar, 38 percent chocolate, 9.5 percent cocoa butter, 4 percent fat reduced cocoa power, and less than one percent emulsifiers (soy lecithin, polyglycerol polyricinoleate), and artificial flavoring.
The Milk Chocolate bar with Crisps is said to contain 44.64 percent sugar, 18.60 percent cocoa butter, 12.09 percent nonfat dry milk, 11.16 percent chocolate, 7 percent crisps, 3.72 percent whole milk powder, 2.33 percent milk fat, and less than one percent soy lecithin (emulsifier), natural vanilla flavoring, and artificial flavoring.
The Milk Chocolate bar with peanuts is said to contain 45.59 percent sugar, 19 percent cocoa butter, 12.35 percent nonfat dry milk, 11.4 percent chocolate, 5 percent peanuts, 3.8 percent whole milk powder, 2.38 milk fat, and less than 1 percent soy lecithin (emulsifier), natural vanilla flavoring, and artificial flavoring.
The applicable subheading for the various “Chocolate bars” will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: 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. 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 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