The tariff classification of chocolate confectionery from Belgium

NY I89104 December 19, 2002 CLA-2-18:RR:NC:SP:232 I89014 CATEGORY: Classification TARIFF NO.: 1806.31.0049; 1806.32.9000 Mr. Norman Elisberg Lafayette Shipping Company 2425B 3Rd Street Fort Lee, New Jersey 07024-4051 RE: The tariff classification of chocolate confectionery from Belgium Dear Mr. Elisberg: In your letter dated December 10, 2002, on behalf of La Nouba, Inc., you requested a tariff classification ruling. Samples were submitted with your request. The subject merchandise consists of a Sugar Free Silhouette Chocolate Lemon Cream Bar, and a Sugar Free Milk Almonds Chocolate Bar. The Silhouette Lemon Cream Bar is stated to contain maltitol, cocoa butter, milk powder, cocoa liquor, vegetable fats, lecithin, natural vanilla and lemon. The product is composed of a center covered in chocolate. The Milk Almonds Chocolate Bar contains maltitol, cocoa butter, milk powder, almonds, cocoa mass, lecithin and vanilla. Both products are individually wrapped for retail sale. The applicable subheading for the Sugar Free Silhouette Chocolate Lemon Cream Bar 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 Sugar Free Milk Almonds Chocolate Bar 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. 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 (CFR Part 134). The sample you have submitted of the Sugar Free Milk Almonds Chocolate Bar 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 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division