The tariff classification of "Choceur Dark Chocolate bar 150g" from Austria

N054159 April 1, 2009 CLA-2-18:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.32.3000 Mr. Mario Vallaster Hofer KG, ZNL Schokoladefabrik Gewerbestr. 20 Sattledt, Upper Austria 4642 Austria RE: The tariff classification of “Choceur Dark Chocolate bar 150g” from Austria Dear Mr. Vallaster: In your letter dated March 10, 2009, you requested a tariff classification ruling. You submitted descriptive literature and pictures with your request. The subject merchandise is described as “Choceur Dark Chocolate 150g” from Austria. It is said to contain 33.3 percent sucrose, 4.72 percent lactose, 47.4 percent cocoa, 29.1 percent cocoa butter, 9.2 percent dry non-fat milk solids. The total milk fat for this product will be 7.9 percent, total milk solids will be 17.1 percent and the total dry cocoa solids will be 47.4 percent. The product is a solid chocolate bar. The bar is shaped so as to be easily broken into small squares. Each bar is 5 inches in length and weighs 5.29 ounces (150g) individually wrapped in foil for retail sale. The applicable subheading for the “Choceur Dark Chocolate 150g” 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Other. The 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