The tariff classification of chocolate bars from Canada

NY K81247 December 1, 2003 CLA-2-18:RR:NC:SP:232 K81247 CATEGORY: Classification TARIFF NO.: 1806.31.0049; 1806.32.3000; 1806.32.9000 Mr. Claude Jobin Select Marketing Inc. 15 Gerard Ave. Candiac, QC. J5R 3W9 Canada RE: The tariff classification of chocolate bars from Canada Dear Mr. Jobin: In your letter dated November 12, 2003, you requested a tariff classification ruling. Samples were included with your request. Information was submitted with your initial request dated October 6, 2003. The subject merchandise consists of three chocolate bars: Pure Milk Chocolate, Caramel and Almond. The Pure Milk Chocolate is stated to contain sugar, cocoa butter, whole milk powder, chocolate liquor, soya lecithin and vanillin. The Caramel contains a caramel center enrobed with pure milk chocolate. The Almond contains pure milk chocolate embedded with chopped almonds. All of the products are approximately 6 inches long and 2 inches wide, with a net weight of 2 ounces. The chocolate bars are wrapped in foil and paper, and are intended for retail sale. The applicable subheading for the Caramel 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 general rate of duty will be 5.6 percent ad valorem. The applicable subheading for the Pure Milk 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 general rate of duty will be 4.3 percent ad valorem. The applicable subheading for the Almond 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 general rate of duty will be 6 percent ad valorem. 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