NY 0866421 - The tariff classification of various chocolate products from Canada. - United States International Trade Commision Rulings

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NY 866421
SEP 04 1991

CLA-2-18:S:N:N1:232-866421

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.0020; 1806.90.0090

Ms. Deborah J. Clune
PBB USA Inc.
434 Delaware Avenue
Buffalo, NY 14202

RE: The tariff classification of various chocolate products from Canada.

Dear Ms. Clune:

In your letter dated August 6, 1991, on behalf of Arosa Fine Chocolate Inc., you requested a tariff classification ruling. Samples were received under separate cover on August 21, 1991.

The subject merchandise is described as milk chocolate and dark chocolate shells and cups, which will be used in the preparation of desserts. After importation, the shells and cups will be filled with various types of fillings. Blocks of dark and milk chocolate were also submitted for our laboratory analysis. A ruling was not requested for these products. Items AR100A Milk Chocolate Truffle Shell, AR300A Milk Chocolate Cup- Round, AR 400A Milk Chocolate Cup-Marguerite, and AR 600A Milk Chocolate Cup-Square, are stated to contain 45.81 percent sugar, 29.64 percent cocoa butter, 13.47 percent whole milk powder, 10.78 percent chocolate liquor, and small amounts of soya lecithin, and vanilla flavor. The butterfat content of the milk chocolate is 3.53 percent. Items AR100B Dark Chocolate Truffle Shell, AR300B Dark Chocolate Cup-Round, AR400B Dark Chocolate Cup-Marguerite, and AR600B Dark Chocolate Cup-Square are stated to contain 45.87 percent sugar, 39.87 percent chocolate liquor, 13.76 percent cocoa butter, and small amounts of soya lecithin and vanilla flavor.

The applicable subheading for the Milk Chocolate Shells and Cups will be 1806.90.0020, 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 9904.10.66. The duty rate will be 7 percent ad valorem.

The applicable subheading for the Dark Chocolate Shells and Cups will be 1806.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other...other...other...other. The rate of duty will be 7 percent ad valorem.

Goods classifiable under subheadings 1806.90.0020 and 1806.90.0090, 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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