The tariff classification of a whole milk powder and cocoa powder blend from New Zealand and Australia

N048538 January 8, 2009 CLA-2-18:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.20.8300 Mr. Simon Cook Fonterra USA 9525 West Bryn Mawr Ave Suite 700 Chicago, IL 60018 RE: The tariff classification of a whole milk powder and cocoa powder blend from New Zealand and Australia Dear Mr. Cook: In your letter dated January 7, 2009, you requested a tariff classification ruling. The subject merchandise, Cocoa and WMP Preparation (CoWMP), is made by blending cocoa mass and whole milk powder (WMP). The composition of the product is said to be WMP 89.10 percent and Cocoa Mass 10.90 percent. The amount of cocoa excluding the fat will be 5.1 percent of the total preparation on a totally defatted basis. CoWMP will be packaged in either 20-25 kilogram bags or 1,000 bulk bins and will be used in the United States to make a range of confectionery products and chocolate. The WMP will be manufactured in New Zealand and/or Australia and the cocoa mass will be sourced from Indonesia. Both ingredients will be blended in New Zealand or Australia. The applicable subheading for the Cocoa and WMP Preparation (CoWMP) will be 1806.20.8300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: other...other...other: Dairy products described in additional U.S. note 1 to chapter 4...other…other. The general rate of duty will be 52.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1806.20.8300, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTSUS. 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