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NY R01579

April 1, 2005

CLA-2-18:RR:NC:SP:232 R01579


TARIFF NO.: 1806.90.9019

Miss Ciara Power
Gallweys of Waterford
Abbylands Business Park

RE: The tariff classification of Chocolates from Ireland

Dear Miss Power:

In your letter dated March 4, 2005, you requested a tariff classification ruling.

You submitted descriptive literature and product photographs with your request. The subject merchandise is three styles of chocolate truffles that will be imported for retail sale in varying sized boxes. The first is the “Irish Whiskey Truffles” which is a box that contains an assortment of 16 chocolate truffles weighing 8.8 ounces, net. The next item is also called “Irish Whiskey Truffles”, but is different in size. This product contains a selection of 8 chocolate truffles in a rectangular box, and weighs, 4.4 ounces, net. Both of these assortments are said to consist of a dark chocolate shell, with a center of chocolate, cream, Irish Whiskey (not over 0.5 percent), butter, invert sugar syrup, sorbitol, lecithin, and vanillin. The next types of truffle are called “Irish Coffee Truffles”; a white chocolate shell with a center that is said to contain milk chocolate, cream, butter, invert sugar, sorbitol, lecithin, and vanillin and “Royal Praline Chocolates”; a milk chocolate shell with a center containing sugar, cocoa liquor, cocoa butter, hazelnuts, whole milk powder, lecithin and sorbitol. All of these products will be imported in boxed assortments ranging from 35 grams, net, to 70 grams, net, to 600 grams, net.

The applicable subheading for all the varieties of chocolates detailed above will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: OtherConfectionery: Other. The rate of duty will be 6 percent ad valorem.

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 John Maria at (646) 733-3031.


Robert B. Swierupski

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