The tariff classification of a Chocolate Kit from Germany

N270649 December 11, 2015 CLA-2-18:OT:RR:E:NC:N4:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. Paul Laubscher WestEast Product Consulting LLC 56 Bridgegate Drive San Rafael CA 94903 RE: The tariff classification of a Chocolate Kit from Germany Dear Mr. Laubscher: In your letter dated November 10, 2015, you requested a tariff classification ruling. The subject merchandise, ChocQlate Artisan Chocolate Kit, is a do-it-yourself chocolate kit composed of cacao powder (roasted cacao powder and raw cacao powder), cacao butter, agave syrup, bourbon vanilla powder and salt. Also included is an instructional card, a mold, a paper board tray and packaging sleeve. The ultimate consumer is instructed to mix the stated ingredients then place the concoction in the mold and refrigerate until hardened prior to consumption. You have stated that the product does not contain any milk solids or butter fat. ChocQlate Artisan Chocolate Kit will be imported as 16 individual cartons per each master case with each kit weighing 240g and 600g, respectively. The applicable subheading for the ChocQlate Artisan Chocolate Kit 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 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 frank.troise@dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division