NY 0870018 - The tariff classification of chocolate coatings from Belgium. - United States International Trade Commision Rulings

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NY 870018
January 9, 1992

CLA-2-18:S:N:N1:232-870018

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.4020; 1806.20.8095

Mr. Roger J. Crain
Customs Science Services, Inc.
3506 Frederick Place
Kensington, Maryland 20895-3405

RE: The tariff classification of chocolate coatings from Belgium.

Dear Mr. Crain:

In your letter dated December 17, 1991, on behalf of Bruno Scheidt, Inc., you requested a tariff classification ruling.

The subject merchandise consists of four types of chocolate products, which will be used to coat confectionery, ice cream products and baked goods. Fondant 130 is stated to contain 51.35 percent sugar, 41.45 percent cocoa mass, 6.70 percent cocoa butter and 0.50 percent soy lecithin. Fondant 136 contains 48.43 percent sugar, 39.07 percent cocoa mass, 12.00 percent cocoa butter and 0.50 percent soy lecithin. Fondant 181 contains 44.01 percent sugar, 47.65 percent cocoa mass, 7.84 percent cocoa butter and 0.50 percent soy lecithin. Coumpount 1140 is stated to contain 41.87 percent sugar, 14.67 percent cocoa mass, 38.18 percent vegetable fat, 3.90 percent whey milk powder, 0.02 percent vanillin and 1.36 percent soy lecithin. All of the fondants will be packaged in individually wrapped 2.5 kilogram blocks, with 2 blocks to a box, and 5 boxes to a carton. The Coumpount 1140 will be in pastille form, packaged in bagshaving a net weight of 25 kilograms.

The applicable subheading for the Fondant 130, Fondant 136 and Fondant 181 will be 1806.20.4020, 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar...other...not containing butterfat or other milk solids. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the Coumpount 1140 will be 1806.20.8095, 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...other. The rate of duty will be 10 percent ad valorem.

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

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