United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N011902 - NY N011980 > NY N011957

Previous Ruling Next Ruling
NY N011957





June 29, 2007

CLA-2-18:RR:E:NC:232

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.2800

Ms. Sherri Comeau
Barry Callebaut
2950 Nelson Street
St-Hyacinthe Quebec
J2S 1Y7 Canada

RE: The tariff classification of Semi Sweet Chocolate Chips from Canada

Dear Ms. Comeau:

In your letter dated May 28, 2007 you requested a tariff classification ruling.

The subject merchandise is described as Semi Sweet Chocolate Chips (Item number LSC197). It is stated to contain 53.098 percent fine sugar, 39.999 percent cocoa paste, 4.907 percent cocoa butter, 1.50 percent anhydrous milkfat, 0.493 percent soya lecithin, 0.002 percent orange flavor and 0.001 percent vanillin. It is a sample bag of chocolate chips weighing two pounds and is not packaged for retail sale. The end use is baking inclusions. The total milkfat for this product is 1.50 percent and the total milk solids are 1.50 percent.

The applicable subheading for the Semi Sweet Chocolate Chips will be 1806.90.2800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Containing less than 21 percent by weight of milk solids. The general rate of duty will be 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.30, HTSUS.

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 the 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 Frank Troise at 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: