The tariff classification of Royce brand confectionaries from Japan

N233867 October 26, 2012 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1704.90.3550; 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 Royce brand confectionaries from Japan Dear Ms. Miniaci: In your letter dated September 04, 2012 you requested a tariff classification ruling. You submitted product samples and descriptive literature with your request. Samples were reviewed and disposed of. The subject merchandise consists of various Royce brand chocolates. Royce Kokutoh Amande Chocolat (item # 2026) is described as almonds that are coated in chocolate. Royce Cranberry Chocolate (item # 3510) is described as chocolate covered cranberries. Both products are packaged in clear snack size packets, five to a decorative gift box. Royce Criollo Chocolate consists of three varieties: Bitter (item # 6200), Sweet (item # 6201) and Milk (item # 6202). All varieties are individually wrapped, 1 inch square chocolate candies boxed in a decorative box. All candies are products of Japan and are packaged for retail sale. Royce Kokutoh Amande Chocolat (item # 2026) is said to contain 50 percent almond, 16.3 percent cocoa butter, 15.4 percent brown sugar, 14 percent whole milk powder, 4.1 percent vegetable oil, and less than one percent of emulsifier and flavor. Royce Cranberry Chocolate (item # 3510) is said to contain 47.8 percent dried cranberry, 19.7 percent cocoa butter, 14.4 percent sugar, 5.7 percent whole milk powder, 5.6 percent skim milk powder, 2.3 percent lactose, 1.5 percent chocolate liquor, 1.1 percent glucose syrup, 1.1 percent fermented milk powder, and less than one percent of lemon powder, emulsifier, glazing agent and flavor. Royce Criollo Chocolate Bitter (item # 6200) is said to contain 52.7 percent chocolate liquor, 33.8 percent sugar, 12.9 percent cocoa butter, and less than one percent of emulsifier and flavor. Royce Criollo Chocolate Sweet (item # 6201) is said to contain 46.7 percent sugar, 37.8 percent chocolate liquor, 14.9 percent cocoa butter, and less than one percent of emulsifier and flavor. Royce Criollo Chocolate Milk (item # 6202) is said to contain 36.8 percent sugar, 22.9 percent cocoa butter, 20.9 percent whole milk powder, 18.9 percent chocolate liquor, and less than one percent of emulsifier and flavor. The applicable subheading for the Royce Kotutoh Amande Chocolat (item # 2026) will be 1704.90.3550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: put up for retail sale: other. The rate of duty will be 5.6 percent ad valorem. The applicable subheading for the Royce Cranberry Chocolate (item # 3510), Royce Criollo Chocolate Bitter (item # 6200), Royce Criollo Chocolate Sweet (item # 6201) and Royce Criollo Chocolate Milk (item # 6202) 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