The tariff classification of Chocolate Bars from France

NY G82767 October 25, 2000 CLA-2-18:RR:NC:SP:232 G82767 CATEGORY: Classification TARIFF NO.: 1806.32.3000; 1806.32.9000 Ms. Ellen A. DiLapi Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of Chocolate Bars from France Dear Ms. DiLapi In your letter dated September 29, 2000, on behalf of ZChocolat.com, you requested a tariff classification ruling. You submitted product samples and descriptive literature with your request. The subject merchandise is four varieties of “Valrhona” brand 75-gram dark chocolate bars. They are shaped so as to be easily broken into ten squares, and will be imported foil wrapped and packed in 2 ¾ inch wide by 6 ½ inch long individual boxes for retail sale. The first item, the “Caraibe” flavor bar, is said to contain 66 percent cocoa beans (including cocoa butter), 33 percent sugar, and traces of vanilla and lecithin. The second item, “Guanaja”, is said to consist of 70 percent cocoa beans (including cocoa butter), 29 percent sugar, and traces of vanilla and lecithin. The third variety, “Caraibe Noisettes”, is said to contain 55 percent cocoa beans (including cocoa butter), 27 percent sugar, 15 percent hazelnuts, and traces of vanilla and lecithin. The last flavor, “Manjari”, is said to consist of 51 percent cocoa beans (including cocoa butter), 28 percent sugar, 20 percent chopped candied orange peel, and traces of vanilla and lecithin. The applicable subheading for the “Caraibe” and “Guanaja” flavors of chocolate bar 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. The applicable subheading for the “Caraibe Noisettes” and the “Manjari” varieties will be 1806.32.9000, 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: Other: Other. The rate of duty will be 6 percent ad valorem. Additional requirements may be imposed on these products by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Implementation and Compliance Branch HFF 314, 200 C Street, SW Washington, D.C. 20204 (202) 205-5321 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