The tariff classification of chocolate bars filled with marzipan from Germany

N064156 July 8, 2009 CLA-2-18:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.31.0049 Mr. Aaron Bier Brauner International Corporation 66 York Street Suite 100 Jersey City, NJ 07302 RE: The tariff classification of chocolate bars filled with marzipan from Germany Dear Mr. Bier: In your letter dated June 8, 2009, on behalf of Niederegger of Germany, you requested a tariff classification ruling for four chocolate bars. You submitted product samples and descriptive literature with your request. Samples were reviewed and disposed of. The subject merchandise is four varieties of “Niederegger Lübeck” brand 100-gram (3.5 ounce) “Marzipan” filled chocolate bars. They are scored, wrapped in foil and again in a paper wrapper with the pictures of the bars and their filling flavors on the front cover. Each bar measurers 2 ½ inches in width, 5 inches in length and ½ inch in depth. They will be imported in finished form for retail sale. “Marzipan Ingwer bittersweet” (ginger) flavor chocolate bar is said to contain 22.07 percent cocoa mass, 19.19 percent sugar, 5.28 percent cocoa butter, 1.44 percent whole milk powder, 0.24 percent emulsifier: GMO free soya lecithin and 0.01 percent natural vanilla flavor. The marzipan filling is said to contain 26.33 percent almonds 17.13 percent sugar, 3.02 percent ginger, 2.14 percent water, 1.51 percent invert sugar syrup, 0.83 percent glucose syrup, 0.70 percent alcohol and 0.11 percent natural flavoring: ginger. “Marzipan Classic milk chocolate” flavor chocolate bar is said to contain 20.82 percent sugar, 12.76 percent cocoa butter, 9.00 percent whole milk powder, 5.10 percent cocoa mass, 0.23 percent emulsifier: GMO free soy lecithin and 0.01 percent natural vanilla flavor percent soy lecithin. The marzipan filling for the “Marzipan Classic milk chocolate” bar is said to contain 29.98 percent almonds, 17.20 percent sugar, 3.10 percent water and 1.80 percent invert sugar syrup. “Marzipan Classic bittersweet” flavor chocolate bar is said to contain 22.07 percent cocoa mass, 19.19 percent sugar, 5.28 percent cocoa butter, 1.44 percent whole milk powder, 0.24 percent emulsifier: GMO free soya lecithin and 0.01 percent natural vanilla flavor. The filling is said to contain 29.43 percent almonds 17.42 percent sugar, 3.10 percent water and 1.82 percent invert sugar syrup. “Marzipan Orange” flavor chocolate bar is said to contain 22.70 percent cocoa mass, 19.19 percent sugar, 5.28 percent cocoa butter, 1.44 percent whole milk powder, 0.24 percent emulsifier: GMO free soya lecithin and 0.01 percent natural vanilla flavor. The “Marzipan Orange” filling is said to contain 29.12 percent almonds, 15.50 percent sugar, 2.10 percent water, 1.57 percent orange liqueur, 1.46 percent invert sugar syrup and 1.39 percent natural flavor. The applicable subheading for “Niederegger Lübeck”, “Marzipan Ingwer bittersweet”, “Marzipan Classic milk chocolate”, “Marzipan Classic bittersweet” and “Marzipan Orange” will be 1806.31.0049, HTSUS, which provides for chocolate and other food preparations containing cocoa…other, in blocks, slabs or bars…filled… confectionery…other. The rate of duty will be 5.6 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