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NY R03102

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February 1, 2006

CLA-2-17:RR:NC:SP:232 R03102

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.5400; 1704.90.5800; 1806.20.2090, 1806.20.2400; 1806.20.2800

Ms. Heather Marcaccini
Customs Tax Counsel
Cargill, Inc.
15407 McGinty Road West
Wayzata, MN 55391

RE: The tariff classification of chocolate products from Belgium

Dear Ms. Marcaccini:

In your letter dated January 13, 2006, on behalf of Wilbur Chocolate Co., you requested a tariff classification ruling.

The subject merchandise consists of a white chocolate product and two milk chocolate products. The white chocolate item is stated to contain cocoa butter, sugar, full cream milk powder, lecithin and vanillin. The two milk chocolate products contain cocoa liquor, cocoa butter, sugar, full milk powder, lecithin and vanilla. All of the items will be imported in 5 kilogram blocks, and in 10 kilogram boxes in the form of buttons (the size of a quarter), and in gallets (6 inches in diameter). The products will be used to enrobe confectionery and in bakery goods.

The applicable subheading for the white chocolate, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1704.90.5400, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other...other...other...described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 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 10 to chapter 4 have been reached, the product will be classified in subheading 1704.90.5800, HTS, and dutiable at the rate of 40 cents per kilogram plus 10.4 percent ad valorem. In addition, products classified in subheading 1704.90.5800, HTS will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.

The applicable subheading for the milk chocolate products in 5 kilogram blocks will be 1806.20.2090, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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: 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: In blocks or slabs weighing 4.5 kg or more eachContaining butterfat or other milk solids. The rate of duty will be free.

The applicable subheading for the milk chocolate products, in the form of buttons and gallets in 10 kilogram boxes, if imported in quantities that fall within the limits described in additional U.S. note 2 to Chapter 18, will be 1806.20.2400, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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: 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, containing over 5.5 percent by weight of butterfat: Described in additional U.S. note 2 to Chapter 18 and entered pursuant to its provisions. The rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to Chapter 18 have been reached, classification is under subheading 1806.20.2800, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified in subheading 1806.20.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.09 to 9904.18.14, HTS.

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 World Wide Web at http://www.usitc.gov/tata/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.: 1704.90.54 - Sugar confectionery nesoi, w/o cocoa, dairy products subject to add. US note 1 to chap. 4: subject to add US note 10 to chapter 4
• Tariff No.: 1704.90.58 - Sugar confectionery nesoi, w/o cocoa, dairy products subject to add. US note 1 to chap. 4: not subject to add US note 10 to chapter 4
• Tariff No.: 1806.20.20 - Preparation consist wholly of ground cocoa beans, cont. n/o 32% butterfat and 60% sugar, in blocks or slabs 4.5 kg or more each
• Tariff No.: 1806.20.24 - Chocolate, ov 2kg, cont. milk solids, not in blocks 4.5 kg or more, subj. to add US note 2 to Ch. 18, not GN15, ov 5.5 pc bf
• Tariff No.: 1806.20.28 - Chocolate, ov 2kg, cont. milk solids, not in blocks 4.5 kg or more, not GN15, ov 5.5 pc bf ov 21 pc milk solids
• Tariff No.: 9904.04.59 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, under $0.30/kg
• Tariff No.: 9904.04.66 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, $1.50/kg or more
• Tariff No.: 9904.18.09 - Chocolate w/ov 5.5% butterfat, in 1806.20.26, 1806.20.28, 1806.32.06, etc, entered in value safeguard period, under $0.20/kg
• Tariff No.: 9904.18.14 - Chocolate w/ov 5.5% butterfat, in 1806.20.26, 1806.20.28, 1806.32.06, etc, entered in value safeguard period, $1/kg or more