The tariff classification of "Chocolate Flavored Candy Nonpareils" from Canada

N058498 May 13, 2009 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Ms. Shirley A. Coffield COFFIELDLAW 1050 17TH St. NW, Suite 520 Washington, DC 20036 RE: The tariff classification of “Chocolate Flavored Candy Nonpareils” from Canada Dear Ms. Coffield: In your letter dated April 16, 2009, on behalf of your client, Foley’s Candies Ltd., you requested a tariff classification ruling. You submitted samples and descriptive literature with your request. The samples were reviewed and subsequently destroyed. The subject merchandise is described as “Chocolate Flavored Candy Nonpareils” in two sizes: mini and regular and two varieties: rainbow and white nonpareil candies. The “Chocolate Flavored Candy Nonpareils” (regular size with rainbow or white nonpareil candies) is said to contain 41.99 percent sugar, 21.72 percent hydrogenated palm kernel oil, 22.00 percent rainbow or white nonpareils, 5.87 percent whey protein concentrate, 5.20 percent cocoa powder, 1.51 percent chocolate liquor, 1.30 percent black cocoa powder (processed with alkali) 0.39 percent soya lecithin, 0.02 percent vanilla and 0.1 percent butterfat. The “Chocolate Flavored Candy Nonpareils” (mini size with rainbow or white nonpareil candies) is said to contain 53.94 percent sugar, 20.00 percent rainbow or white nonpareils, 16.75 percent hydrogenated palm kernel oil, 8.91 percent cocoa powder and 0.40 percent soya lecithin. You state that the “Chocolate Flavored Candy Nonpareils” are hard “chip shaped” chocolates with rainbow or white colored candy nonpareils covering the tops of the chocolate. The regular size candies are packed in 10 kilogram polylined corrugated boxes and the mini size candies are packed in 10 pound polylined corrugated boxes. Both sizes are not repackaged after importation, but rather they are sold to retailers to be displayed “as is” for sale to the consumer. You also state that the “Chocolate Flavored Candy Nonpareils” are typically sold in establishments as a ready-to-eat product or as a topping used on frosted baked goods, fruits, frozen yogurt and other desserts. The applicable subheading for the “Chocolate Flavored Candy Nonpareils” mini and regular size candies with rainbow or white nonpareil candies will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Confectionery: Other. The general rate of duty will be 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