The tariff classification of “A Foot of Fudge”, “A Foot of Chocolate” and “A Yard of Chocolate” from England

NY F86076 May 1, 2000 CLA-2-17:RR:NC:SP:232 F86076 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 1806.32.3000 Mr. Bart Williamson Cedar Ridge PO Box 680425 Franklin, TN 37068-0425 RE: The tariff classification of “A Foot of Fudge”, “A Foot of Chocolate” and “A Yard of Chocolate” from England Dear Mr. Williamson: In your letter dated April 18, 2000, you requested a tariff classification ruling. You submitted product samples and descriptive literature with your request. The subject merchandise is three novelty confectionery items: “A Foot of Fudge”, “A Foot of Chocolate”, and “A Yard of Chocolate”. All three of these items will be imported retail packaged in shapes and illustrated cardboard boxes which correspond to their purported usage as foot-long rulers and a yardstick, respectively. The “Foot of Fudge” with a net weight of 225 grams, is scored so that it can be broken lengthwise into two pieces. It is said to consist of sugar, glucose syrup, sweetened condensed milk, hydrogenated palm oil, butter, lecithin, and salt. The “Yard of Chocolate” bar, 36 inches long and 2 inches wide, weighing 800 grams, is shaped so it can be broken into 1 inch square pieces. The “Foot of Chocolate” weighing 266 grams, is also shaped so it can be broken into 1 inch square pieces. Both of these products are said to contain sugar, whole milk powder, cocoa butter, cocoa liquor, whey powder, lecithin, lactose, and vanillin.  The applicable subheading for the “A Foot of Fudge” will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa: Other: Confections or sweetmeats ready for consumption :Other: Other…Put up for retail sale: Other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the “Foot of Chocolate” and the “Yard of Chocolate” will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTS), 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: Other. The rate of duty will be 4.3 percent ad valorem. Additional requirements may be imposed on the “Foot of Fudge” and the “Foot of Chocolate” by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, SW Washington, D.C. 20204 Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The sample of “A Foot of Chocolate” that you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.  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 (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division