The tariff classification of chocolate candy products from Italy and Switzerland

NY L80938 December 1, 2004 CLA-2-18:RR:NC:SP:232 L80938 CATEGORY: Classification TARIFF NO.: 1806.31.0049, 1806.32.9000; 1806.90.9019 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 Italy and Switzerland Dear Ms. Connelly: In your letter dated November 17, 2004, on behalf of Lindt & Sprungli (USA), you requested a tariff classification ruling. Samples, and an ingredient breakdown were included with your request. The subject merchandise consists of three chocolate products: Bastoncini Cereali, Stracciatella White Chocolate Bar, and Stracciatella Truffles. Bastoncini Cereali is described as a small oblong shaped chocolate approximately 2 inches long by ½ inch wide and ½ inch deep. The top and ends of the product are rounded. This item consists of a double chocolate outside shell, which contains a rice cereal and a soft milk chocolate filling. The submitted ingredient breakdown indicates the product contains sugar, hazelnuts, cocoa butter, whole milk powder, wheat germ, wheat bran, cocoa mass, skimmed milk powder, lactose, butterfat, emulsifier, malt extract and flavorings. This product will be individually wrapped for retail sale. The Stracciatella White Chocolate Bar is approximately 7½ inches long by 3 ½ inches wide. This item consists of white chocolate with dark chocolate pieces. The product label lists the ingredients as: sugar, cocoa butter, skim milk, rice-wheat crispies, chocolate, soya lecithin, and artificial flavorings. This item will be individually wrapped for retail sale. The Stracciatella Truffles are round in shape with a white chocolate shell containing cocoa pieces and a white filling. The product label lists the ingredients as: sugar, cocoa butter, vegetable fats, milk, skim milk, cocoa nibs, soya lecithin, and artificial flavorings. The truffles are individually wrapped and packaged for retail sale inside cardboard boxes having a net weight of 7 ounces. The applicable subheading for the Bastoncini Cereali 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 round top and ends would not preclude an oblong product from classification as a bar. The applicable subheading for the Stracciatella White 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 The applicable subheading for the Stracciatella 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. 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