The tariff classification of "Neapolitans" (product number CHD-LU-GHANA-X15) from France

N004975 January 16, 2007 CLA-2-18:RR:E:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of “Neapolitans” (product number CHD-LU-GHANA-X15) from France Dear Mr Forbes: In your letter dated December 27, 2006 you requested a tariff classification ruling. The subject merchandise is stated to contain 63.0 percent cocoa paste, 36.5 percent sugar, and 0.5 percent soya lecithin. The product will be shipped in boxes containing 200 ten-gram tablets. They will be packed 4 boxes to a case, and are intended for sale as samples for tasting. The applicable subheading for product Neapolitans, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States, Annotated, (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other; Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value as described in subheadings 9904.17.49 to 9904.17.56, HTS. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Paul Hodgkiss at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division