The tariff classification of organic chocolate bars from Italy

N042780 November 24, 2008 CLA-2-17:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 1806.31.0049; 1806.32.3000 Mr. Carlos E. Sanchez Cadbury North America 389 Interpace Parkway Parsippany, NJ 07054 RE: The tariff classification of organic chocolate bars from Italy Dear Mr. Sanchez: In your letter dated October 23, 2008, on behalf of Cadbury Adams USA, you requested a tariff classification ruling for five organic chocolate bars. You submitted product samples and descriptive literature with your request. Samples were reviewed and disposed of. The subject merchandise is five varieties of “Green & Black’s Organic” brand 100-gram chocolate bars. They are scored, wrapped in foil and again in a paper wrapper. Each bar measures 2 ½ inches in width, 6 inches in length and the depth is 3/8 inches. They will be imported in finished form for retail sale. “White chocolate” bar is said to contain 41.50 percent raw cane sugar, 30.00 percent cocoa butter, 28.00 percent whole milk powder, .42 percent soy lecithin and .08 percent vanilla extract. “Mint” flavor chocolate bar is said to contain 41.99 percent cocoa paste, 38.85 percent raw cane sugar, 6.26 percent water, 4.20 percent skimmed milk powder, 3.44 percent glucose syrup, 2.89 percent cocoa butter, 2.31 percent invert sugar, .04 percent peppermint oil and .02 percent vanilla extract. “Almond” flavor chocolate bar is said to contain 14.16 percent cocoa paste, 27.24 percent raw cane sugar, 24.98 percent almonds, 19.11 percent whole milk powder, 14.16 percent cocoa butter, .33 percent soy lecithin and .02 percent vanilla extract. “Milk chocolate” bar is said to contain 20.00 percent cocoa paste, 38.50 percent raw cane sugar, 27.00 percent whole milk power, 14.00 percent cocoa butter, .47 percent soy lecithin and .03 percent vanilla extract. “Maya Gold” flavor chocolate bar is said to contain 46.95 percent cocoa paste, 44.56 percent raw cane sugar, 7.99 percent cocoa butter, .37 percent lecithin, .12 percent spice/fruit extracts and .01 percent vanilla. The applicable subheading for the “Green & Black’s Organic White chocolate bar will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: put up for retail sale: other. The duty rate will be 5.6%. The applicable subheading for the Green & Black’s Organic Mint chocolate bar will be 1806.31.0049, HTSUS, which provides for chocolate and other food preparations containing cocoa…other, in blocks, slabs or bars…filled… confectionery…other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the Green & Black’s Organic Almond, Milk and Maya Gold chocolate bars will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other. The general rate of duty will be 4.3 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