The tariff classification of various "chocolate bars" from Germany

N107282 June 23, 2010 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.31.0049; 1806.32.3000 Mr. Carl Brandt Brauner International Corp. 66 York Street Suite 100 Jersey City, NJ 07302 RE: The tariff classification of various “chocolate bars” from Germany Dear Mr. Brandt: In your letter dated May 24, 2010, you requested a tariff classification ruling. Samples and ingredient breakdowns accompanied your letter. The samples were examined and disposed of. The subject merchandise consists of five varieties of chocolate bars. Four of the chocolate bars: “Madanga-cocoa 39%”, “Noumea-cocoa 35% “, “Tobago-cocoa 75%” and “Puerto Cabello-cocoa 43%” are sold under the name, “Rausch”. The remaining chocolate bar, “Nougat” is sold under the name, “Niederegger”. The Nougat bar is said to contain 48.0 percent milk chocolate, 20.83 percent sugar, 12.80 percent cocoa butter, 9.12 percent whole milk powder, 4.80 percent cocoa mass, .40 percent emulsifier: GMO free soy lecithin and .05 percent natural vanilla extract. The nougat center is said to contain 22.31 percent sugar, 20.80 percent almonds, 5.26 percent cocoa butter, 2.75 percent cocoa mass, .50 percent whole milk powder and .38 percent emulsifier: GMO free soy lecithine. Nougat Bar is a bar with a nougat center, fully enrobed with milk chocolate packaged for retail sale in a decorative paper wrapper weighing 3.5 ounces. The Madanaga-cocoa 39% bar is said to contain 36.5 percent sugar, 27.1 percent cocoa butter, 23.0 percent whole milk powder and 13.4 percent cocoa liquor. The Noumea-cocoa 35% bar is said to contain 34.4 percent sugar, 28.8 percent whole milk powder, 28.0 percent cocoa butter and 8.8 percent cocoa liquor. The Tobago-cocoa 75% bar is said to contain 76.0 percent cocoa liquor, 23.5 percent sugar and .5 percent cocoa butter. The Puerto Cabello-cocoa 43% is said to contain 35.4 percent sugar, 27.0 percent cocoa butter 20.1 percent whole milk powder and 17.5 percent cocoa liquor. They are all solid chocolate bars packaged for retail sale in heat sealed, decorative aluminum foil; each weighing 1.4 ounces. The applicable subheading for the Nougat Bar will be 1806.31.0049, Harmonized Tariff Schedule of the United States (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. The applicable subheading for all four varieties of the “Rausch” chocolate bars will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Other. The rate of duty will be 4.3 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