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NY R02790

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November 30, 2005

CLA-2-18:RR:NC:SP:232 R02790

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.7400; 1704.90.7800; 1806.20.3600

Ms. Heather Marcaccini
Customs Tax Counsel
Cargill, Inc.
P.O. Box 5626
Minneapolis, MN 55440-5626

RE: The tariff classification of chocolate products from Belgium

Dear Ms. Marcaccini:

In your letter dated November 4, 2005, on behalf of Wilbur Chocolate Co., you requested a tariff classification ruling.

The subject merchandise consists of two products: white chocolate and milk chocolate. The white chocolate is stated to contain cocoa butter, sugar, full milk powder, lecithin and natural vanilla. The milk chocolate contains cocoa liquor, cocoa butter, sugar, full milk powder, lecithin and natural vanilla. Both of the products will be imported in the form of small discs packaged in ten kilogram boxes. The chocolate discs will be used as an ingredient in chocolate fountains.

The applicable subheading for the white chocolate, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1704.90.7400 Harmonized Tariff Schedules of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 12.2 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1704.90.7800, HTS, and dutiable at the rate of 43.7 cents per kilogram plus 11.3 percent ad valorem. In addition, products classified in subheading 1704.90.7800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

The applicable subheading for the milk chocolate will be 1806.20.3600, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: 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: containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other...other: containing less than 21 percent by weight of milk solids. The rate of duty will be 37.2 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified under subheading 1806.20.3600, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 through 9904.18.24, 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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See also:

• Tariff No.: 1704.90.74 - Sugar confectionery nesoi o/10% by dry wt. of sugar described in add. US note 3 to Ch. 17, w/o cocoa, subj. to add. US note 8 to Ch.17
• Tariff No.: 1704.90.78 - Sugar confectionery nesoi o/10% by dry wt. of sugar described in add. US note 3 to Ch. 17, w/o cocoa, not subj. to Ch17 US note 8
• Tariff No.: 1806.20.36 - Chocolate, ov 2kg, cont. milk solids, not in blocks 4.5 kg or more, less than 21 pc milk solids, not subj. to Ch18 US note 3/GN15
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more
• Tariff No.: 9904.18.19 - Low fat chocolate & choc. crumb, in 1806.20.36, 1806.20.38, 1806.20.87, etc, entered in value safeguard period, under $0.20/kg
• Tariff No.: 9904.18.24 - Low fat chocolate & choc. crumb, in 1806.20.36, 1806.20.38, 1806.20.87, etc, entered in value safeguard period, $1/kg or more