NY 0849226 - The tariff classification of a cocoa/chocolate drink mix from Canada. - United States International Trade Commision Rulings

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NY 849226
Feb. 20, 1990

CLA-2-18:S:N:N1:232-849226

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.8030; 1806.90.0060

Mr. Peter B. Helfrich
PBH International
P.O. Box 942
Bellevue, WA 98009

RE: The tariff classification of a cocoa/chocolate drink mix from Canada.

Dear Mr. Helrich:

In your letter dated January 26, 1990, on behalf of Manufacturers Production Exchange (MPX), you requested a tariff classification ruling.

Information was initially submitted in your request dated January 3, 1990. The subject merchandise is described as a powder blend of 48 to 51 percent sugar, 32 to 36 percent dry milk solids (1 percent milk fat), 9 to 12 percent cocoa, 5 to 10 percent dextrose, and small quantities of various other ingredients. The product is a drink mix, which becomes a finished beverage when combined with water. It will be imported in both bulk containers, and in retail packages.

The applicable subheading for the cocoa drink mix in bulk containers will be 1806.20.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: other: other. The rate of duty will be 10 percent ad valorem. Articles classifiable under subheading 1806.20.8030, HTS, are subject to the absolute quota restrictions provided for in item 9904.10.75, HTS.

The applicable subheading for the cocoa drink mix in retail packaging will be 1806.90.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: other: other. The rate of duty will be 7 percent ad valorem. Articles classifiable under subheading 1806.90.0060, HTS, are subject to the absolute quota restrictions provided for in item 9904.60.60, HTS.

Goods classifiable under subheadings 1806.20.8030, and 1806.90.0060, HTS, which have originated in the territory of Canada, will be entitled to an 8, and 5.6 percent ad valorem rate of duty, respectively, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Please submit additional ruling requests if any change is made in the ingredient composition of the subject merchandise.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,

Jean F. Maguire
Area Director

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