The tariff classification of chocolate candy from Japan

N230103 August 22, 2012 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.32.9000 Ms. Darlene Miniaci Carmichael International Service 20 W. Lincoln Ave., Suite 300 Valley Stream, N.Y. 11580 RE: The tariff classification of chocolate candy from Japan Dear Ms. Miniaci: In your letter dated August 9, 2012 you requested a tariff classification ruling for five chocolate bars. You submitted product samples and descriptive literature with your request. Samples were reviewed and disposed of. The subject merchandise is five varieties of Royce’ brand chocolate bars. They are scored, wrapped in plastic foil and again in a cardboard wrapper. The chocolate bars are products of Japan and are packaged for retail sale. Royce Chocolate Bar “Black” (item #1012) weighs approximately 4.6 ounces and is said to contain 44.3 percent chocolate liquor, 36.5 percent sugar, 18.8 percent cocoa butter, 0.35 percent emulsifier and 0.05 percent flavor. Royce Chocolate Bar “Almond” (item # 1013) weighs approximately 4.3 ounces and is said to contain 27.7 percent sugar, 22.9 percent almonds, 22.4 percent cocoa butter, 14.9 percent whole milk powder, 11.7 percent chocolate liquor, 0.35 percent emulsifier, and 0.05 percent flavor. The total milk solids are 14.2 percent and the butterfat content is 3.7 percent. Royce Chocolate Bar “Milk” (item # 1014) weighs approximately 4.4 ounces and is said to contain 37.6 percent sugar, 26.5 percent cocoa butter, 19.1 percent chocolate liquor, 16.3 percent whole milk powder, 0.45 percent emulsifier and 0.05 percent flavor. The total milk solids are 15.5 percent and the butterfat content is 4.1 percent. Royce Chocolate Bar “Creamy Milk” (item # 1023) weighs approximately 4.1 ounces and is said to contain 36.2 cocoa butter, 30.8 percent sugar, 24.4 percent whole milk powder, 8.2 percent chocolate liquor, 0.34 percent emulsifier and 0.06 percent flavor. The total milk solids are 23.2 percent and the butterfat content is 6.1 percent. Royce Chocolate Bar “Rum & Raisin” (item # 1025) is said to contain 27.4 percent sugar, 22.0 percent cocoa butter, 20.1 percent raisins, 14.6 percent whole milk powder, 11.6 percent chocolate liquor, 3.9 percent rum. 0.35 percent emulsifier and 0.05 percent flavor. The total milk solids are 13.9 percent and the butterfat content is 3.7 percent. It weighs approximately 4.4 ounces. The applicable subheading for the Royce Chocolate Bar “Black” (item #1012), Royce Chocolate Bar “Almond” (item # 1013), Royce Chocolate Bar “Milk” (item # 1014), and Royce Chocolate Bar “Creamy Milk” (item # 1023), and Royce Chocolate Bar “Rum & Raisin” (item # 1025) will be 1806.32.9000, 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: Other: 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 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