The tariff classification of Dark Chocolate Coated Crisps from France

N097200 April 9, 2010 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St- Hyacinthe, Quebec J2S1Y7 Canada RE: The tariff classification of Dark Chocolate Coated Crisps from France Dear Ms. Comeau: In your letter dated March 11, 2010, you requested a classification ruling. Samples and ingredient breakdowns accompanied your letter. The merchandise, Dark Chocolate Coated Crisps (item number CED-CC-45CRISP-809) is said to contain 38.67 percent sugar, 36.97 percent cocoa paste, 5.95 percent milkfat, 3.4 percent cocoa butter, and 15.0 percent crisped cereal. The subject merchandise is packaged for retail sale in 800 gram bags. The product will be used as decoration in or on pastries and cakes. The applicable subheading for the Dark Chocolate Coated Crisps (CED-CC-45CRISP-809) 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