The tariff classification of "Chocolate Yummies in bulk 10 kg." (Product Number 0500800-500) from Canada

N006957 March 8, 2007 CLA-2-18:RR:E:NC:SP:232 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900; 1806.90.9019 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K-3K9 RE: The tariff classification of “Chocolate Yummies in bulk 10 kg.” (Product Number 0500800-500) from Canada Dear Mr. Forbes: In your letter dated February 13, 2007, you requested a tariff classification ruling. The subject merchandise is stated to contain 46.33 percent sugar, 22.0 percent non-pareils, 12.31 percent cocoa butter, 8.43 percent chocolate liquor, 7.90 percent skim milk powder, 2.68 percent anhydrous milkfat, 0.26 percent soya lecithin and 0.06 percent vanillin. The product will be shipped in two formats: 10-kilogram bags packaged for retail sale and 10-kilogram bags to be re-packaged for retail sale. The product is ready for consumption. The applicable subheading for chocolate yummies 10-kilogram bags to be re-packaged for retail sale, 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 (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. The applicable subheading for chocolate yummies, 10-kilogram bags packaged for retail sale will be1806.90.9019, Harmonized Tariff Schedule of the United States (HTSUS), 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 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 Frank Troise at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division