The tariff classification of Chocolate Cocoa Bomb from Brazil

N321164 September 14, 2021 CLA-2-18:OT:RR:NC:N2:N232 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Ms. Brandy Davis1800-Flowers.Com Inc. 7800 Bayberry Rd Jacksonville, FL 32256 RE: The tariff classification of Chocolate Cocoa Bomb from Brazil Dear Ms. Brandy: In your letter dated August 23, 2021, you requested a tariff classification ruling. You submitted an ingredients breakdown and photographic representations of the product. The subject merchandise is described as Chocolate Cocoa Bomb, which are hollow chocolate spheres filled with cocoa powder, marshmallows and sugar. It is said to contain chocolate (sugar, cocoa butter, powdered milk, cocoa liquor, emulsifiers soy lecithin and polyglycerol polyricinoleate, vanilla flavoring), marshmallows (glucose syrup, sugar, water, dextrose, beef gelatin, artificial flavor vanilla, acidity regulator tetrasodium pirophosphate, corn starch), cocoa powder and sugar. You state that hot cocoa is produced after the chocolate spheres have been added to a mug with hot milk or hot water, which melts the chocolate sphere to expose the cocoa and marshmallows inside. The Chocolate Cocoa Bomb will be imported for retail sale in a single pack (35 grams) and in a multi-pack gift set (45 grams per Chocolate Cocoa Bomb). The applicable subheading for Chocolate Cocoa Bomb 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, may be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.65, HTSUS. 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 the 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