The tariff classification of Chocolate Slices from Japan

N281517 December 22, 2016 CLA-2-18:OT:RR:NC:N4:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. Yumi Noji Bourbon Foods USA Corporation 1730 Rhode Island Ave NW, Suite 806 Washington, D.C. 20036 RE: The tariff classification of Chocolate Slices from Japan Dear Mr. Noji: In your letter dated November 10, 2016 you requested a tariff classification ruling. The subject merchandise is described as Chocolate Slices. The product is stated to consist of sugar, chocolate liquor, whole milk powder, cream, vegetable oil, cocoa butter, lactose, alcohol, gelatin, soy lecithin, liquor and natural and artificial flavors (artificial chocolate, vanilla extract, natural and artificial vanilla). According to the information provided, the Chocolate Slices have a similar consistency as individually packaged processed cheese slices and requires refrigeration. It can be consumed by itself or used as an alternative to chocolate flavored spreads. The Chocolate Slices can also be used as a dessert topping or decoration by cutting out shapes with cookie cutters. Each Chocolate Slice will be individually wrapped in retail packaging with dimensions of 5.8” wide by 4.4” high and 0.6” thick. Each package will contain a total of five Chocolate Slices at a net weight of 90 grams. The applicable subheading for the Chocolate Slices 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 https://hts.usitc.gov/current. 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.l.troise@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division