The tariff classification of Compound Chocolate Chips from Canada

N251228 March 25, 2014 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900; 1806.90.9090 Ms. Shirley A. Coffield COFFIELDLAW PC 445 Clayton Lane Alexandria, VA 22304 RE: The tariff classification of Compound Chocolate Chips from Canada Dear Ms. Coffield: In your letter dated February 28, 2014, on behalf of Foley’s Candies Ltd., Canada, you requested a tariff classification ruling. Ingredient breakdowns and samples were submitted along with your request. Samples were examined and disposed of. The subject merchandise is described as two types of compound chocolate chips. The products will be put up for retail sale in 6 ounce packages. Compound Chocolate Chip-Product 1 is said to contain 67.4 percent sugar, 20.6 percent palm kernel oil, 11.1 percent cocoa powder, and trace amounts of soya lecithin and sorbitan tristearate. Compound Chocolate Chip-Product 2 is said to contain 59.5 percent sugar, 23.1 percent palm kernel oil, 16.4 percent cocoa powder, and trace amounts of soya lecithin and sorbitan tristearate. The applicable subheading for the Compound Chocolate Chips-Product 1 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 general 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, the product will be classified in subheading 1806.90.5900, HTSUS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, HTSUS. The applicable subheading for the Compound Chocolate Chips-Product 2 will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa…Other…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 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division