The tariff classification of Chocolate White Dark Jura Round Decorations (Item No. E002440) from the Netherlands

N049518 January 29, 2009 CLA-2-18:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.2800 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St-Hyacinthe Quebec J2S1Y7 Canada RE: The tariff classification of Chocolate White Dark Jura Round Decorations (Item No. E002440) from the Netherlands Dear Ms. Comeau: In your letter dated January 20, 2009 you requested a tariff classification ruling. The subject merchandise is Item No. E002440, described as Chocolate White Dark Jura Round Decorations. The product is said to contain 46.7 percent sugar, 25 percent cocoa butter, 18.8 percent full cream milk powder, 9 percent cocoa paste, 1 percent vanilla and 1 percent soya lecithin. The product is described as a blend of white chocolate and dark chocolate in circular pieces to be used as decorations on cakes. It will be packaged in boxes weighing 1 kilogram. The total milk solids for this product are said to be 18.4 percent and the total milk fat content is said to be 5 percent. The applicable subheading for the Chocolate White Dark Jura Round Decorations (Item No. E002440) will be 1806.90.2800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Containing less than 21 percent by weight of milk solids. The general rate of duty will be 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.30, 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