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NY N022878





February 8, 2008

CLA-2-18:OT:RR:E:NC:N2:232

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.3400; 1806.20.3800; 1806.32.1400; 1806.32.1800; 1806.90.2500; 1806.90.3000

Ms Sherri Comeau
Barry Callebaut
2950 Nelson
St. Hyacithe, Quebec
Canada J2S 1Y7

RE: The tariff classification of “Pog Milk Chocolate” (item number PSC 915) from Canada

Dear Ms Comeau:

In your letter dated February 4, 2008, you requested a tariff classification ruling.

The subject merchandise is stated to contain 47.8 percent sugar, 19.2 percent cocoa butter, 17.09 percent nonfat dry milk, 11.5 percent cocoa paste, 4.0 percent anhydrous milkfat, 0.38 percent soya lecithin and 0.01 percent vanillin. The product is imported in three different forms: a liquid in 10 pound pails, 800 gram molded bars and 200 gram chunks. The intended use is to be molded in various shapes.

Based on the information you supplied, we agree with the suggested classification. The applicable subheading for the pog milk chocolate in liquid form will be 1806.20.3400, Harmonized Tariff Schedule of the United States (HTSUS), 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: Described in additional U.S. note 3 to this chapter 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 3 to chapter 18 have been reached, and the product contains more than 21 percent by weight of milk solids, classification is under 1806.20.3800, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified in subheading 1806.20.3800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.30, HTS.   

The applicable subheading for the pog milk chocolate in 800 gram molded bars will be 1806.32.1400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: 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: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Described in additional U.S. note 3 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 3 to chapter 18 have been reached, and the product contains more than 21 percent by weight of milk solids, classification is under 1806.32.1800, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified in subheading 1806.32.1600, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.30, HTS.

The applicable subheading for the pog milk chocolate in 200 gram chunks will be 1806.90.2500, Harmonized Tariff Schedules of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Described in additional U.S. note 3 to chapter 18 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 18 have been reached, and the product contains more than 21 percent by weight of milk solids, classification is under 1806.90.3000, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.3000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.30, 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 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,

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