The tariff classification of Milk Chocolate Almond Bark in a Metal Box from Canada

NY K89655 October 20, 2004 CLA-2-18:RR:NC:SP:232 K89655 CATEGORY: Classification TARIFF NO.: 1806.90.9019; 7323.99.9060 Ms. Darlene DiBernardo Deringer Logistics Consulting Group 1 Lincoln Boulevard, Suite 225 Rouses Point, NY 12979 RE: The tariff classification of Milk Chocolate Almond Bark in a Metal Box from Canada Dear Ms. DiBernardo: In your letter dated September 23, 2004, on behalf of GMV Chocolates, of Montreal, Canada, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The subject merchandise is milk chocolate almond bark, packed in a metal box for retail sale. The candy is as described: irregular sheets of milk chocolate studded with almonds. The box is a silver toned metal cube, 4 ¾ inches on a side, with a faux ribbon of gold colored metal that wraps the box and loops into a decorative bow on top. The box has a hinged lid that closes with a small clasp. The milk chocolate candy is sealed in a plastic box within the metal box. The combination of items in this product is not classifiable as a set and therefore each item is classified individually. In addition, the metal box is not normal packaging for milk chocolate almond bark, noting GRI 5 (b). The applicable subheading for the milk chocolate almond bark will be 1806.90.9019, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Confectionery: Other. The general rate of duty will be 6 percent ad valorem. The applicable subheading for the metal box will be 7323.99.9060, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel…: Other: Other: Not coated or plated with precious metal: Other: Other. The general rate of duty will be 3.4 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