The tariff classification of Amande Chocolate Confections from Japan

N230091 August 31, 2012 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Ms. Darlene Miniaci Carmichael International Service 20 W. Lincoln Ave., Suite 300 Valley Stream, NY 11580 RE: The tariff classification of Amande Chocolate Confections from Japan Dear Ms. Miniaci: In your letter dated August 09, 2012 you requested a tariff classification ruling for three chocolate confections. You submitted product samples and descriptive literature with your request. Samples were reviewed and disposed of. The subject merchandise consists of three varieties of Amande brand almond confections. They are products of Japan and packaged for retail sale. Amande Chocolat “Milk” (item # 2001) is described as almonds that are coated in milk chocolate. They are said to contain 32.1 percent almonds, 25 percent sugar, 17.6 percent cocoa butter, 12.7 percent chocolate liquor, 10.8 percent whole milk powder, 1.5 percent cocoa powder, 0.27 percent emulsifier and 0.03 percent flavor. They are packaged in a clear plastic pouch (net weight of 7.1 ounces). Amande Chocolat “Black” (item # 2003) is described as almonds that are coated in dark chocolate. They are said to contain 32 percent almonds, 29.2 percent chocolate liquor, 26.1 percent sugar, 12.4 percent cocoa butter, 0.25 percent emulsifier and 0.05 percent flavor. They are packaged in a clear plastic pouch (net weight of 7.1 ounces). Amande Chocolate “3 Flavors” (item # 2010) is a boxed set assortment of milk chocolate, dark chocolate and white chocolate coated almonds, each packaged in a clear plastic pouch. The milk chocolate coated almonds are said to contain 32.1 percent almonds, 25 percent sugar, 17.6 percent cocoa butter, 12.7 percent chocolate liquor, 10.8 percent whole milk powder, 1.5 percent cocoa powder, 0.27 percent emulsifier and 0.03 percent flavor. The dark chocolate coated almonds are said to contain 32 percent almonds, 29.2 percent chocolate liquor, 26.1 percent sugar, 12.4 percent cocoa butter, 0.25 percent emulsifier and 0.05 percent flavor. The almonds that are coated in white chocolate are said to contain 28.4 percent cocoa butter, 28.3 percent almonds, 22.5 percent whole milk powder, 20.5 percent sugar, 0.26 percent emulsifier, and 0.04 percent flavor. The applicable subheading for the Amande Chocolat “Milk” (item # 2001), Amande Chocolat “Black” (item # 2003), and Amande Chocolate “3 Flavors” (item # 2010) will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Confectionery: Other. The general 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 telephone number (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, Thomas J. Russo Director National Commodity Specialist Division