The tariff classification of Chocolate Fondue from Canada

N092735 February 5, 2010 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225 Rouses Point, NY 12979 RE: The tariff classification of Chocolate Fondue from Canada Dear Mr. Kavanaugh: In your letter dated January 28, 2010, you requested a tariff classification ruling, on behalf of your client, Platts du Chef of Canada. Samples and ingredient breakdowns accompanied your letter. The samples were examined and disposed of. The Chocolate Fondue is said to contain 42.4 percent sweetened condensed milk, 21.2 percent water, 16.8 percent high fructose corn syrup, 14.8 percent cocoa powder and 4.8 percent whole milk powder. The subject merchandise is packaged for retail sale in 24 ounce plastic serving container which the consumer can place in a microwave to be heated for use as a fondue. The applicable subheading for the Chocolate Fondue will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other … other…other. The 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