The tariff classification of Dairy-Free Chocolate Spreads from the United Kingdom

N013698 July 26, 2007 CLA-2-18:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. Scott Myers Looking Glass Enterprises, LLC P.O. Box 2002 Titusville, FL 32781 RE: The tariff classification of Dairy-Free Chocolate Spreads from the United Kingdom Dear Mr. Myers: In your letter dated July 1, 2007 you requested a tariff classification ruling on behalf of your client, Black Duck Imports, LLC. Ingredients breakdowns for three products were submitted with your letter. The products are organic dairy-free chocolate spreads. The spreads are sold in jars with a net weight of 275 grams. You state that the merchandise will be sold to consumer via retail outlets. Orange Chocolate Spread is said to be composed of raw sugar, sunflower oil, cocoa powder, soy flour, soy flour, palm fat and sunflower lecithin. Organic Orange Chocolate Spread contains raw sugar, sunflower oil, cocoa powder, soy flour, palm fat, orange oil and sunflower lecithin. Organic Chocolate Spread with Hazelnuts contains raw sugar, sunflower oil, cocoa powder, soy flour, palm fat, roasted hazelnuts and sunflower lecithin. The applicable subheading for the Orange Chocolate Spread will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other … other…other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the Organic Orange Chocolate Spread will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other … other…other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the Organic Chocolate Spread with Hazelnuts will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other … other…other. The rate of duty will be 6 percent ad valorem. 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 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division