CLA-2-13:OT:RR:NC:N5:231
Ms. Kimberlee Derkach
Quadra Chemicals Ltd.
1100 Blair Road
Burlington, Ontario L7M-1K9
Canada
RE: The Tariff Classification of Cocoa Reduction Blend from Canada
Dear Ms. Derkach:
In your letter, dated January 9, 2025, you requested a tariff classification.
The subject merchandise is a Quadra Cocoa Reduction Blend (Product Code AB17573). The product is a free-flowing brown powder with a neutral to slightly sweet aroma and intended as an alternative for natural cocoa. Quadra Cocoa Reduction Blend is composed of carob powder, caramel, natural flavor, and yeast extract. It will be packaged in 25 kilogram bags for shipment to the United States.
You seek a determination as to the tariff classification of the above-described product.
The applicable subheading for the Cocoa Reduction Blend will be 1302.32.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Mucilages and thickeners, whether or not modified, derived from vegetable products: Mucilages and thickeners, whether or not modified, derived from locust beans; locust bean seeds or guar seeds: Locust bean.” The rate of duty will be free.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Title 19 of the Code of Federal Regulations (19 C.F.R. Part177).
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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division