HQ 0087146 - Modification of NYRLs 837217 and 837223; Chocolate Sprinkles and Shavings; Chocolate and Other Food Preparations of Subheading 1806.90, HTSUSA; Not Chocolate and Other Food Preparations Imported in Bulk Form of Subheading 1806.20, HTSUSA. - United States International Trade Commision Rulings

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HQ 087146

October 10, 1991

CLA-2 CO:R:C:F 087146 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.0090

Mr. Beat Herrmann
Max Felchlin, Inc.
Main Street, 63
CH-6430 Schwyz/Switzerland

RE: Modification of NYRLs 837217 and 837223; Chocolate Sprinkles and Shavings; Chocolate and Other Food Preparations of Subheading 1806.90, HTSUSA; Not Chocolate and Other Food Preparations Imported in Bulk Form of Subheading 1806.20, HTSUSA.

Dear Mr. Herrmann:

In New York Ruling Letters (NYRL) 837217 and 837223 of March 2, 1989, several of your products, the Vermicelles Light chocolate sprinkles, the Vermicelles Dark chocolate sprinkles, and the Decorta F chocolate shavings were classified in subheading 1806.20.8090, HTSUSA, which covers chocolate and other food preparations imported in bulk, dutiable at 10 percent ad valorem. We have since reviewed those decisions and have found them to be in error.

FACTS:

Vermicelles Light consists of chocolate sprinkles composed of 65 percent sugar, 19 percent cocoa butter, 10 percent non-fat milk solids, and 6 percent cocoa liquor. This product is imported in 4 kilogram containers.

Vermicelles Dark consists of chocolate sprinkles composed of 59 percent sugar, 22 percent cocoa powder, and 19 percent cocoa butter, and is imported in 4 kilogram containers.

Decorta F consists of chocolate shavings composed of 47 percent sugar, 43 percent cocoa liquor, and 5 percent each of vegetable fat and Sorbitol. This product is imported in 3 kilogram containers.

ISSUE:

What is the proper classification of the sprinkles and shavings under the HTSUSA?

LAW AND ANALYSIS:

Subheading 1806.20, HTSUSA, covers chocolate and other food preparations imported in bulk form. It is Customs position that the products at issue, although shipped in bulk quantities, do not qualify as "bulk forms" for tariff purposes. Rather, they are finished articles -- products that will not undergo material change after importation. Accordingly, they are not classifiable in subheading 1806.20, HTSUSA, as bulk form chocolate products.

HOLDING:

The products at issue are classifiable in subheading 1806.90.0090, HTSUSA, which provides for chocolate and other food preparations containing cocoa. The rate of duty is 7 percent ad valorem.

NYRLs 837217 and 837223 are modified accordingly.

Sincerely,

John Durant, Director
Commercial Rulings Division

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