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NY L83155




March 9, 2005

CLA-2-18:RR:NC:SP:232 L83155

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.31.0049

Ms. Paula M. Connelly, Esq.
Middleton & Shrull
44 Mall Road Suite 208
Burlington, MA 01803-4530

RE: The tariff classification of chocolate candy products from France

Dear Ms. Connelly:

In your letter dated February 22, 2005, on behalf of Lindt & Sprungli (USA) LTD., you requested a tariff classification ruling.

Samples, and ingredient breakdowns were included with your request. The subject merchandise consists of three chocolate products: Tiramisu, Crème Brulee and Tarte Citron. Tiramisu is a 150 gram milk chocolate bar, which is scored to be broken into individual pieces. The product is described as a layered bar consisting of a milk chocolate base and top with two interior layers, one of a white chocolate and buttermilk fat and the other of dark chocolate and buttermilk fat with biscuit pieces. You indicate that this item is manufactured by first molding a chocolate shell, cooling the shell, and then adding each interior layer to the chocolate shell. The product is then cooled again and the bottom is molded to close the bar. The submitted ingredient breakdown indicates that the Tiramisu bar contains sugar, cocoa butter, milk, chocolate, butterfat, almonds, lactose, cocoa powder, biscuit pieces (wheat starch, sugar, palm oil, glucose, ammonium and sodium bicarbonate, milk protein, vanillin), skim milk, hazelnuts, soya lecithin, barley malt powder, natural flavors, vanillin and coffee. The product will be individually wrapped for retail sale.

Crème Brulee is a 150 gram chocolate bar, which is scored to be broken into individual pieces. The product contains a middle layer consisting of white chocolate and buttermilk with added biscuit pieces and caramel pieces. This product is manufactured in the same fashion as the Tiramisu bar. Crème Brulee contains sugar, cocoa butter, milk, butterfat, chocolate, lactose, caramelized sugar (sugar, cocoa butter), skim milk, wafer pieces (wheat and rice flour, sugar, sodium bicarbonate, palm oil, vanillin), soya lecithin, barley malt powder, egg flavoring and vanillin. This item will be individually wrapped for retail sale.

Tarte Citron is a 150 gram chocolate bar, which is scored to be broken into individual pieces. The product contains a middle layer consisting of white chocolate and buttermilk fat with added biscuit pieces and lemon flavor. This product is manufactured in the same fashion as the Tiramisu and the Crème Brulee bars. Tarte Citron contains sugar, cocoa butter, milk, butterfat, chocolate, lactose, wafer pieces (wheat starch, sugar, palm oil, glucose syrup, sodium and ammonium bicarbonate, milk proteins, vanillin), skim milk, meringue (sugar, wheat starch, milk proteins, vanillin), soya lecithin, barley malt powder, natural lemon flavor, and vanillin. This item will be individually wrapped for retail sale.

Examination of the samples of Tiramisu, Crème Brulee and Tarte Citron indicated they all contained a center covered in chocolate on the top, bottom and sides. As such, they cannot be classified in subheading 1806.32.9000, HTS.

The applicable subheading for the Tiramisu, Crème Brulee and Tarte Citron will be 1806.31.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: FilledConfectionery: Other. The general rate of duty will be 5.6 percent ad valorem.

Articles classified under subheading 1806.31.0049, HTS, which are products of France are subject to a 100 percent ad valorem rate of duty under subheading 9903.02.45, HTS.

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 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 John Maria at 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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