The tariff classification of chocolate truffles from Japan

N231575 September 5, 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, N.Y. 11580 RE: The tariff classification of chocolate truffles from Japan Dear Ms. Miniaci: In your letter dated August 20, 2012 you requested a tariff classification ruling for Royce brand “Petite Truffle”. You submitted product samples and descriptive literature with your request. Samples were reviewed and disposed of. The subject merchandise is three varieties of chocolate truffles. They are round, individual bite size chocolates. The truffles are products of Japan and are packaged for retail sale in plastic foil and placed in decorative 4.3 ounce gift boxes. Royce “Petite Truffle Praline” is said to contain 30.3 percent almond, 27.7 percent sugar, 12.6 percent cocoa butter, 10.6 percent whole milk powder, 5.2 percent chocolate liquor, 5.0 percent almond paste, 5.0 percent hazelnut paste, 3.4 percent butter and less than one percent of emulsifier and flavor. Royce “Petite Truffle Kirsch” is said to contain 33.5 percent sugar, 17.4 percent fresh cream, 17.4 percent cocoa butter, 13.2 percent whole milk powder, 12.0 percent chocolate liquor, 4.5 percent brandy, 1.5 percent butter and less than one percent of emulsifier and flavor. Royce “Petite Truffle Orange” is said to contain 26.1 percent sugar, 19.8 percent cocoa butter, 17.1 percent whole milk powder, 11.8 percent fresh cream, 10.4 percent orange peel, 6.2 percent chocolate liquor, 4.5 percent cocoa powder. 3.8 percent brandy and less than one percent of emulsifier and flavor. The applicable subheading for all three varieties: Royce “Petite Truffle Praline” (item #2029), “Petite Truffle Kirsch” (item #2030) and “Petite Truffle Orange” (item #2031), 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. 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, Thomas J. Russo Director National Commodity Specialist Division