The tariff classification of chocolate candy products from France

NY L80399 November 5, 2004 CLA-2-18:RR:NC:SP:232 L80399 CATEGORY: Classification TARIFF NO.: 1806.32.9000; 1806.90.9019; 1905.32.0049 Ms. Paula M. Connelly, Esq. Middleton & Shrull 44 Mall Road Suite 208 Burlington, MA 01803-4530 RE: The tariff classification of chocolate candy products from France Dear Ms. Connelly: In your letter dated October 25, 2004, on behalf of Lindt & Sprungli (USA), you requested a tariff classification ruling. Samples, photographs and ingredient breakdowns were included with your request. The subject merchandise consists of three chocolate products: Nocciolatte, Crepe Dentelle, and Truffles. Nocciolatte consists of a solid rectangular chocolate base approximately 4½ inches long by 1 inch wide. The top of the base contains three whole hazelnuts covered in chocolate. The ingredients include sugar, cocoa butter, hazelnuts, milk, chocolate, lactose, skim milk, butterfat, soya lecithin, malt powder, and vanillin. This product will be individually wrapped for retail sale. Crepe Dentelle has a rectangular shape and measures approximately 4½ inches long by 1¼ inches wide. The product consists of a wafer center with a thin layer of hazelnut crème completely covered in chocolate. The ingredients include sugar, cocoa butter, milk, wafer (sugar, wheat flour, coconut oil, hazelnuts, fructose, cocoa), hazelnuts, chocolate, lactose, vegetable oil, skim milk, soya lecithin, malt powder and vanillin. This product will be individually wrapped for retail sale. The Truffles are described as irregular shaped pieces with flat bottoms and rounded tops. The Truffles are stated to contain chocolate, sugar, butterfat, cocoa butter and glucose syrup. The individual pieces are covered with additional chocolate and cocoa powder. The Truffles are packaged for retail sale in foil bags inside cardboard boxes holding approximately 24 pieces. The applicable subheading for the Nocciolatte, 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 The applicable subheading for the Truffles 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…Confectionery: Other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the Crepe Dentelle will be 1905.32.0049, Harmonized Tariff Schedule of the United States (HTS), which provides for bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa…waffles and wafers…other…other. The rate of duty will be free. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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