NY 0866708 - The tariff classification of cocoa drink mixes from Canada. - United States International Trade Commision Rulings

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NY 866708
SEP 19 1991

CLA-2-18:S:N:N1:232-866708

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.8060

Mr. Clark D. Bien
Arbor Foods Incorporated
6018 West Maple Road, Suite 888
West Bloomfield, MI 48322

RE: The tariff classification of cocoa drink mixes from Canada.

Dear Mr. Bien:

In your letter dated August 26, 1991 you requested a tariff classification ruling.

Samples were included with your request. The samples were examined and disposed of. The subject merchandise consists of two formulations of cocoa mixes. The first item is stated to contain 67.89 percent sugar, 15.65 percent whey, 10.44 percent non dairy creamer, 5.22 percent cocoa, and small quantities of flavor, salt, and emulsifier. The second item is stated to contain 70.50 percent sugar, 6.50 percent whey, 9.50 percent non dairy creamer, 6.40 percent cocoa, 5.00 percent skim milk powder, and small quantities of salt, emulsifier, and sodium caseinate. The products will be imported in 2,000 pound bulk bags, and in 100 pound paper bags. The cocoa mixes will be complete when imported, requiring only the addition of water to make a finished beverage.

The applicable subheading for the cocoa mixes will be 1806.20.8060, 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...other...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 1806.20.8060, 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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