The tariff classification of "Chocolate powder (Cocoa, 69%)" from Spain

N111555 July 21, 2010 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY RE: The tariff classification of “Chocolate powder (Cocoa, 69%)” from Spain Dear Mr. Maher: In your letter dated June 16, 2010, on behalf of your client, Natra US Inc., you requested a tariff classification ruling. The subject merchandise is described as a free flowing dark brown powder, product name “Chocolate powder (Cocoa, 69%)”, and is said to contain 69 percent cocoa, 31 percent sugar, cocoa butter and trace amounts of natural vanilla extract (flavoring). According to the information provided to this office, it is also stated that the product may contain traces of dairy derivatives and hazelnuts. “Chocolate powder (Cocoa, 69%)” is manufactured in Spain and will be imported into the United States in 25 kilogram bags comprised of three layers (namely paper, plastic and paper). The product will be used in the production of ice cream. The applicable subheading for the “Chocolate powder (Cocoa, 69%)” when imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other…other…other… articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17…described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, these products will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 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