NY 0859926 - The tariff classification of Chocolate products from France. - United States International Trade Commision Rulings

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NY 859926
FEB 11 1991

CLA-2-18:S:N:N1:232-859926

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.4020; 1806.20.4060; 1806.32.2090

Mr. Richard W. Gardenier
M. E. Dey & Co., Inc.
759 North Milwaukee Street
Milwaukee, Wisconsin 53202

RE: The tariff classification of Chocolate products from France.

Dear Mr. Gardenier:

In your letter dated January 18, 1991, on behalf of Ambrosia Chocolate Co., a Grace Cocoa Co., you requested a tariff classification ruling.

Samples and descriptive information were included with your request. Chocolate Coating Supra Bitter and Chocolate Coating Demi-Amer are stated to contain 61 percent cocoa mass, 37 percent sugar, and small quantities of cocoa butter, hazelnut paste, lecithin, salt, and vanilla beans. The Chocolate Coating Supra Bitter will be imported in 2.5 kilogram blocks. Soboca Milk Chocolate, also called Venitienne Milk Chocolate Coating, contains 37 percent sugar, 30 percent cocoa butter, 16 percent cocoa mass, 16 percent milk, and small quantities of lecithin, and vanilla beans. The butterfat content is 2.9 percent, and this product will be imported in 2.5 kilogram blocks. Chocolate Coating Imperial and Chocolate Batons are stated to contain 45 percent sugar, 54 percent cocoa mass, and small quantities of cocoa butter, lecithin, salt, and vanillin. The Chocolate Coating Imperial will be imported in 2.5 kilogram blocks, and the Chocolate Batons will be imported in sticks 9 centimeters, and 28 centimeters in length. Milk/Hazelnut Gianduja contains 41 percent sugar, 19 percent hazelnuts, 16 percent milk, 16 percent cocoa mass, 8 percent cocoa butter, and small quantities of mixbel, lecithin and vanilla beans. This product will be imported in 2.5 kilogram blocks. All of the above products are used by commercial bakeries and candy makers as coatings for cakes and candies.

The applicable subheading for the Chocolate Coating Supra Bitter and the Chocolate Coating Imperial will be 1806.20.4020, 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar...other: not containing butterfat or other milk solids. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the Soboca Milk Chocolate will be 1806.20.4060, 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar...other...containing not over 5.5 percent by weight of butterfat or containing other milk solids. The rate of duty will be 5 percent ad valorem. Additionally, articles classifiable under subheading 1806.20.4060, HTS are subject to the quota quantity restrictions provided for in subheading 9904.10.66, HTS.

The applicable subheading for the Chocolate Batons will be 1806.32.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other preparations containing cocoa: other, in blocks, slabs or bars...not filled: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: other. The rate of duty will be 5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the Milk/Hazelnut Gianduja and the Chocolate Coating Demi Amer . Your request for a classification ruling should include the butterfat content of the Milk/Hazelnut Gianduja; the function of mixbel in the product, and the form and weight of the Chocolate Coating Demi Amer.

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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