CLA-2-18:OT:RR:NC:N2:232
Darlene DiBernardo A.N. Deringer, Inc. 173 West Service Road Champlain, NY 12919
RE: The tariff classification of a chocolate preparation from Canada
Dear Ms.DiBernardo:
In your letter dated November 12, 2019, on behalf of your client, Barry Callebaut USA LLC, you requested a tariff classification ruling.
The subject merchandise is a chocolate preparation described as “SOI Chocolate”. The product consists of 59 percent sugar and 41 percent cocoa liquor. The chocolate preparation will be used as a base in the production of chocolate coatings and chips. It will be imported as a granular powder, packaged in one metric ton sacks.
The applicable subheading for the chocolate preparation will be 1806.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations ...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: 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: 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division