The tariff classification of Black Thunder Chocolate Mini Cookie Bars from Japan

N337407 January 29, 2024 CLA-2-18:OT:RR:NC:N5:232 CATEGORY: Classification TARIFF NO.: 1806.31.0049 Sabrina Liu THL America LLC DBA THL Products Inc 600 Stewart St. Ste.400Seattle, WA 98101 RE:  The tariff classification of Black Thunder Chocolate Mini Cookie Bars from Japan Dear Ms. Liu: In your letter dated January 5, 2024, you requested a tariff classification ruling.  An ingredients breakdown, manufacturing flowchart, and product samples were submitted with your letter.  The samples were examined and disposed of. The subject merchandise, Black Thunder Chocolate Coated Mini Cookie Bars, are described as bite-size cookie bars enrobed with chocolate.  They are said to contain 30.26 percent sugar, 22.96 percent wheat flour, 20.37 percent vegetable oils (palm oil, sunflower oil, palm kernel oil, rapeseed oil, cocoa butter, shea butter), 4.65 percent shortening (palm oil, rapeseed oil, soybean oil, corn oil), 4.52 percent cocoa powder, 3.96 percent skim milk powder, 3.60 percent whole milk powder, 2.54 percent cocoa liquor, 1,83 percent lactose, 1.22 percent maltose, 0.93 percent high fructose corn syrup, 0.91 percent sorbitol, 0.73 percent corn flour, 0.55 percent leavening agent (sodium bicarbonate, ammonium bicarbonate, sodium acid pyrophosphate), 0.32 percent whey powder, 0.27 percent emulsifier (soy lecithin, PGPR), 0.21 percent salt, 0.11 percent corn starch, and 0.06 percent artificial flavor (vanillin, cocoa liquor flavor, vanilla oil flavor, vanilla flavor). Black Thunder Chocolate Coated Mini Cookie Bars are produced by molding two types of cookies with chocolate and then coating them with chocolate.  The product is individually wrapped and packaged for retail sale in large outer bags (net weight 30.50 oz). In your letter, you proposed classification under subheading 1806.31.00, 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. Pursuant to the Explanatory Note to subheading 1806.31, “For the purposes of this subheading, the term “filled” covers blocks, slabs or bars consisting of a center composed of, e.g. cream, crusted sugar, dessicated coconut, fruit, fruit paste, liqueurs, marzipans, nuts, nougat, caramel or combination of these products, enrobed with chocolate.  Solid blocks, slabs or bars of chocolate containing, for example, cereal, fruit or nuts (whether or not in pieces), embedded throughout the chocolate are not regarded as “filled”.  According to the description of the manufacturing process, Black Thunder Chocolate Coated Mini Cookie Bars are produced by molding two types of cookies with chocolate and then coating them with chocolate.  We concur with your opinion concerning the classification of Black Thunder Chocolate Coated Mini Cookie Bars. The applicable subheading for the Black Thunder Chocolate Coated Mini Cookie Bars 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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). This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Frank Troise at frank.l.troise@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division