CLA-2-18:OT:RR:NC:N2:232
Elizabeth A. McGuffin
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of “Hazelnut Cream Crisp Malt Wafer Chocolate Truffles” from China
Dear Ms. McGuffin:
In your letter dated May 18, 2018, you requested a tariff classification ruling. An ingredients breakdown, description of the manufacturing process, and a photograph of the product was provided with your inquiry.
The subject merchandise is “Hazelnut Cream Crisp Malt Wafer Chocolate Truffles.” The product is a pack of three round individual bite size chocolates. “Hazelnut Cream Crisp Malt Wafer Chocolate Truffles” contain 28.4 percent cane sugar, 23.3 percent refined vegetable oil, 16.9 percent crispy puffed rice, 8.3 percent lactose (from milk), 8.80 percent whole milk powder, 4.5 percent cocoa powder, 1.2 percent cocoa mass and less than one percent soy lecithin, vanillin, sodium bicarbonate, ammonium bicarbonate, wheat flower, hazelnut and edible salt. The item is made of layers. It has a crisp malt center, covered with hazelnut cream, covered by a wafer, then coated in a layer of chocolate, which also contains puffed rice.
The applicable subheading for the “Hazelnut Cream Crisp Malt Wafer Chocolate Truffles” will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other: Other: Confectionary: Other. The general rate of duty will be 6 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