The tariff classification of Cookie Layer Crunch candy bars from Malaysia

N268704 October 8, 2015 CLA-2-18: OT: RR: NC: 232 CATEGORY: Classification TARIFF NO.: 1806.31.0049 Mr. Brett Ian Harris Pisani & Roll LLP 1629 K Street, NW Suite 300 Washington, D.C. 20006 RE: The tariff classification of Cookie Layer Crunch candy bars from Malaysia Dear Mr. Harris: In your letter dated September 15, 2015, on behalf of your client, The Hershey Company, you requested a tariff classification ruling. Descriptive literature and product samples were submitted along with your request. The samples were examined and disposed of. The subject merchandise, Cookie Layer Crunch candy bars, are described as confectionery products consisting of cookie pieces topped with caramel or flavored crème and enrobed in chocolate. The Cookie Layer Crunch Bars are products of Malaysia. You have stated that it is anticipated that these products will be imported individually wrapped for retail sale or in retail packages containing ten individually wrapped bars. There are three different types of Cookie Layer Crunch bars: Milk Chocolate with Vanilla Crème and Chocolate Cookie Bits; Dark Chocolate with Mint Crème and Chocolate Cookie Bits; and Milk Chocolate with Caramel and Vanilla Cookie Bits. Each product is said to contain approximately 30 to 40 percent sugar, 15-20 percent cookie pieces, 5 to 25 percent chocolate liquor, 5-20 percent cocoa butter, 1 to 10 percent non-fat or whole milk powder, 1 to 5 percent milk fat, 1 to 10 percent palm oil and lesser percentages of whey, soy lecithin, salt and other ingredients. The chocolate cookie pieces are said to contain approximately 45 to 50 percent wheat flour, 20 to 30 percent sugar, 10 to 15 percent vegetable oil, 5 to 10 percent cocoa powder, 1 to 2 percent soy lecithin, and 0 to 1 percent milk powder, sodium bicarbonate, cocoa mass and vanillin. The vanilla cookie pieces are said to contain 54 to 59 percent enriched flour, 23 to 28 percent sugar, 10 to 15 percent palm oil, and up to 2 percent skim milk powder, soy lecithin, salt, sodium bicarbonate and natural flavors. The applicable subheading for the three different types of Cookie Layer Crunch bars: Milk Chocolate with Vanilla Crème and Chocolate Cookie Bits; Dark Chocolate with Mint Crème and Chocolate Cookie Bits; and Milk Chocolate with Caramel and Vanilla Cookie Bits will be 1806.31.0049, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other, in blocks, slabs or bars…filled… confectionery…other. The rate of duty will be 5.6 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 frank.troise@dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division