CLA-2-18:OT:RR:NC:232
Mr. Dave Hamburger
All-Ways Forwarding Int'l Inc.
701 Newark Avenue
Elizabeth, NJ 07208
RE: The tariff classification of Chocolate Bars from Switzerland
Dear Mr. Hamburger :
In your letter dated November 9, 2022, you requested a tariff classification ruling, on behalf of your client Valrhona Inc. Product specifications, pictures of the products and images of packaging were included with your inquiry.
The subject merchandise is described as two chocolate bars: Swiss Dark Chocolate with 30% Whole Hazelnut Bar and Swiss Milk Chocolate with 30% Whole Hazelnut Bar. The chocolate bars are packaged for retail sale with a net weight of 7.05 ounces and sold under the brand name “Trader Joe’s”.
Swiss Dark Chocolate with 30% Whole Hazelnut Bar is said to contain approximately 31 percent cocoa mass, 31 percent sugar, 30 percent hazelnuts, 4 percent cocoa butter, 3 percent milk fat, trace amounts of canola lecithin and natural vanilla flavor.
Swiss Milk Chocolate with 30% Whole Hazelnut Bar is said to contain approximately 30 percent hazelnut, 28 percent sugar, 15 percent cocoa butter, 9 percent whole milk powder, 7 percent cocoa mass, 4 percent skim milk powder, 2 percent butter fat, 1 percent whey powder, and trace amounts of malted barley extract, canola lecithin, and natural vanilla flavor.
The applicable subheading for Swiss Dark Chocolate with 30% Whole Hazelnut Bar and Swiss Milk Chocolate with 30% Whole Hazelnut Bar 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 the FDA at 301-575-0156, or at the Web site 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