The tariff classification of Wicked Witch Cocoa Treats PDQ (Item Number CCO-223281) from China

N009960 May 21, 2007 CLA-2-18:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Shonfeld’s USA Att: Shachar Gat/Lucia Wang 3100 South Susan Street Santa Ana, CA 92704 RE: The tariff classification of Wicked Witch Cocoa Treats PDQ (Item Number CCO-223281) from China Dear Mr. Gat: In your letter dated February 23, 2007 you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is three types of hot cocoa mix that will each be packaged in boxes for retail sale containing twenty-four 3.8 ounce packets. The plastic packets are triangle shaped and are designed to look like witches. There are twelve yellow witches holding “Vanilla Cocoa Mix”, six orange witches holding “Double Chocolate Mix” and six green witches holding “Raspberry Cocoa Mix”. The consumer adds water or milk to produce a beverage. The vanilla cocoa mix consists of 57.60 percent sugar, 13.50 percent whey powder, 10.80 percent non dairy creamer, 7.20 percent skimmed milk powder, 7.56 Dutch cocoa, 0.90 percent salt, 1.0 percent vanilla powder, 0.72 percent guar-xanthan gum and 0.72 percent vanilla flavor. The double chocolate cocoa mix consists of 54.0 percent sugar, 15.0 percent whey powder, 12.00 non dairy creamer, 8.00 skimmed milk powder, 8.40 percent cocoa treated with alkali, 1.0 percent salt, 0.80 percent guar-xanthan gum (Stabiliser E412 & 415) and 0.80 percent natural and artificial flavoring. The raspberry cocoa mix consists of 50.60 percent sugar, 29.0 percent non dairy creamer, 19.0 percent cocoa powder, 0.50 percent salt, 0.50 percent xanthan gum and 0.40 percent flavor. The applicable subheading for the “Vanilla Cocoa Mix”, the “Double Chocolate Cocoa Mix” and the “Raspberry Cocoa Mix” 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 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 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