The tariff classification of chocolate truffles from Canada

NY L86148 August 5, 2005 CLA-2-18:RR:NC:SP:232 L86148 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Mr. David A. Platt D’avan Foods Ltd. 20 Toronto Street, Suite 1220 Toronto, Ontario M5C 2B8 Canada RE: The tariff classification of chocolate truffles from Canada Dear Mr. Platt: In your letter dated June 20, 2005 you requested a tariff classification ruling. A sample was included with your request. The subject merchandise is described as “Quintessential Truffles.” The product consists of 12 truffles in a box having a net weight of 9 ounces (256 grams). The truffles contain 40 percent chocolate coating and 60 percent filling. The truffles include dark, milk and white chocolate coatings. The cream centers have various flavors including hazelnut, lemon, raspberry, coffee, etc. The applicable subheading for the “Quintessential 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 general 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