The tariff classification of "Chocolate Almond Bark" from Canada

N058499 May 12, 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 Almond Bark” from Canada Dear Ms. Coffield: In your letter dated April 15, 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 Almond Bark” in two varieties: Milk and Dark Chocolate. The “Milk Chocolate Almond Bark” is said to contain 40.40 percent sugar, 20.64 percent cocoa butter, 17.00 percent roasted almonds (almonds and canola oil), 9.96 percent chocolate liquor, 9.96 percent whole milk powder, 1.60 percent powdered whey protein concentrate, 0.42 percent soya lecithin and 0.01 percent vanilla. It also contains 11.30 percent milk solids and 2.71 percent butterfat. The “Dark Chocolate Almond Bark” is said to 36.13 percent sugar, 30.82 percent chocolate liquor, 17.00 percent roasted almonds (almonds and canola oil), 10.76 percent cocoa butter, 3.21 percent whole milk powder, 1.66 percent black cocoa powder (processed with alkali), 0.39 percent soya lecithin and 0.01 percent vanilla. It also contains 3.14 percent milk solids and 0.87 percent butterfat. You state that the “Chocolate Almond Barks” are produced in large bars and then are broken up into pieces resembling bark made by Foley’s Candies prior to packaging, in a size that is ready to consume. The pieces are packed in 6.8 kilogram polylined corrugated boxes and 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 “Milk Chocolate Almond Bark” and the “Dark Chocolate Almond Bark” are typically sold in candy stores and kiosks in large stores, other retails stores and malls as a ready-to-eat product. The applicable subheading for the “Milk Chocolate Almond Bark” and the “Dark Chocolate Almond Bark” 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