The tariff classification of Chocolates from Russia

NY I86013 September 27, 2002 CLA-2-18:RR:NC:SP:232 I86013 CATEGORY: Classification TARIFF NO.: 1806.31.0049; 1806.90.9019 Mr. Dmitry Kourilov A.Korkunov chocolatier 20 Second Street #2505 Jersey City, NJ 07302 RE: The tariff classification of Chocolates from Russia Dear Mr. Kourilov: In your letter received September 4, 2002, you requested a tariff classification ruling. You submitted descriptive literature and product photographs with your request. The subject merchandise is chocolate confections in various shapes. You state that although the product photographs all feature writing in Russian that the actual imported goods will have FDA approved labels. The candies will be imported individually foil wrapped and boxed for retail sale. The boxes vary in size: 150, 200, 269, 265, 275, 512 and 520 grams, net. The various sized assortments carry similar names, such as “Domingo”, “Monti”, “Portobelo”, “Criollo” and “Arriero”, but the chocolates inside the boxes are shaped differently. In the smaller boxes the confections are rounded, similar in appearance to cordial cherries, whereas in the larger boxes they are oblong, or shaped into bite-sized bars. All, however, seem to have the same composition. They are praline, hazelnut, almond and/or rice crisp centers enrobed in either milk or dark chocolate. A 100-gram dark chocolate bar is also shown, and it appears to be scored for breaking into smaller pieces.  The applicable subheading for the many boxed varieties of milk and dark chocolates that are oblong in shape will be 1806.31.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Filled: Confectionery: Other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the many boxed varieties of milk and dark chocolates that are rounded in shape will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other…Confectionery: Other. The rate of duty will be 6 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the dark chocolate bar. Your request for a classification ruling should include a breakdown of all component ingredients by weight (for example, 40 percent sugar, 30 percent cocoa liquor, 20 percent milk, etc.). Also, indicate whether the product contains any cocoa powder. When this information is available, you may wish to consider resubmission of your request . 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, National Commodity Specialist Division