NY 0865542 - The tariff classification of two types of instant cocoa from Canada. - United States International Trade Commision Rulings

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NY 865542
AUG 29 1991

CLA-2-18:S:N:N1:232-865542

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.10.3010

Mr. Patrick Mines
P. Mines Customs Services
52 Queen Street
PO Box 1197, Station B
Fort Erie, Ontario
Canada L2A 5Y2

RE: The tariff classification of two types of instant cocoa from Canada.

Dear Mr. Mines:

In your letter dated July 22, 1991, on behalf of R. W. Patten Distributors, Ltd., Ontario, Canada, you requested a tariff classification ruling.

Your query concerns the classification of two types of instant cocoa which will be imported in bulk, in one-ton tote bags, and then repackaged in the United States for resale. Product #1 consists of 65 percent sugar and 35 percent cocoa powder, while Product #2 is 89 percent sugar and 11 percent ococa powder. Samples of both blends were submitted with your request. The samples were opened, examined and disposed of.

The applicable subheading for the two types of cocoa will be 1806.10.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...cocoa powder, containing added sugar or other sweetening matter...containing 65 percent or more but less than 90 percent by weight of sugar...provided for in subheading 9904.60.20. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 1806.10.3010, HTS, which have originated in the territory of Canada, will be entitled to a 7 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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