The tariff classification of "wrapped chocolate eggs bulk" (item 586234000-A00) from Canada

N041478 November 13, 2008 CLA-2-18:RR:E:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St–Hyacinthe, Quebec J2S1Y7 Canada RE: The tariff classification of “wrapped chocolate eggs bulk” (item 586234000-A00) from Canada Dear Ms. Comeau: In your letter dated October 14, 2008 you requested a classification ruling. The subject merchandise is stated to contain 49.3 percent sugar, 41.2 percent cocoa paste, 6.5 percent cocoa butter, 2.5 percent butter oil, 0.4 percent soya lecithin, 0.1 percent Polyglycerol Polyricinoleate and 0.03 percent vanillin. Milkfat is 2.5 percent and milk solids are 2.5 percent. The merchandise is described as individually foil wrapped solid milk chocolate eggs ready for consumption, as is imported in 25 pound cases. In the United States, the product will be re-packed for retail sale. The applicable subheading for the wrapped chocolate eggs bulk (item number 586234000-A00), 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. 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