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 Cocoa Powder / Vegetable Oil Mix from Canada
Dear Ms. DiBernardo:
In your letter dated December 11, 2019, on behalf of your client, Barry Callebaut USA LLC, you requested a tariff classification ruling.
The subject merchandise is described as Cocoa Powder / Vegetable Oil Mix. The product consists of Sugar, Vegetable Oil (Coconut, Palm or Palm Kernel Oil) and Cocoa Powder. The Cocoa Powder / Vegetable Oil Mix will be imported in bulk packaging in either 2 kilograms or 1 metric tone sack. The Product will be sold to industrial bakeries. The Cocoa Powder / Vegetable Oil Mix contains by weight approximately 7 to 8.1 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter.
The applicable subheading for the chocolate preparation will be 1806.20.6000, 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: Confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The rate of duty will be 2 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