NY 0864842 - The tariff classification of Mother Parker's Hot Chocolate from Canada. - United States International Trade Commision Rulings

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NY 864842
JUL 19 1991

CLA-2-18:S:N:N1:232-864482

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.0030

Ms. Sandra L. Marshanke
C.J. Tower Inc.
128 Dearborn Street
Buffalo, New York 14207-3198

RE: The tariff classification of Mother Parker's Hot Chocolate from Canada.

Dear Ms. Marshanke:

In your letter dated June 27, 1991, on behalf of Mother Parker's Foods Limited, you requested a tariff classification ruling.

Samples were included with your request. The subject merchandise is a hot chocolate mix called Mother Parker's Hot Chocolate. It is stated to contain 53 percent sugar, 30 percent whey powder, 10 percent creamer (containing no butterfat), 7 percent cocoa, and small amounts of salt, flavor, and tricalcium phosphate. It will be packaged for use in restaurants and cafeterias in boxes containing two hundred one ounce pouches, and in a two pound pouch. The product will also be packaged in a two pound pouch for use in vending machines. A finished beverage is produced with the addition of water to the mix.

The applicable subheading for the Mother Parker's Hot Chocolate will be 1806.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other: subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.10.75. The duty rate will be 7 percent ad valorem.

Goods classifiable under subheadings 1806.90.0030, HTS, which have originated in the territory of Canada, will be entitled to a 4.9 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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