The tariff classification of Dark Chocolate Bar from Austria

N263929 May 19, 2015 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.32.3000 Mr. Ines Pramhaas Hofer KG, ZNL Schokoladefabrik Zweigniederlassung, Geweberbestr.20, A 4642 Sattledt Austria RE: The tariff classification of Dark Chocolate Bar from Austria Dear Mr. Pramhaas: In your letter dated April 7, 2015, you requested a tariff classification ruling. You provided samples and ingredient breakdown for our review. Samples were reviewed and disposed of. The subject merchandise consists of a dark chocolate bar, scored to form “bite sized” pieces, individually wrapped with a net weight of 5.29 ounces. The chocolate bar imported under the brand name "Choceur” is a product of Austria. The dark chocolate bar is said to contain 34.9 percent cocoa mass, 31.4 percent sugar, 18.1 percent cream milk powder, 12.4 percent cocoa butter, 2.5 percent cacao powder and less than one percent of the following: soy lecithin, vanilla extract. It is ready to eat and packaged for retail sale. The applicable subheading for “Choceur” Dark Chocolate Bar will be 1806.32.3000, Harmonized Tariff Schedule of the United States Annotated (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Other. The rate of duty will be 4.3 percent ad valorem. 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 via email address: frank.l.troise@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division