NY 879695 - The tariff classification of a sugar, milk, cocoa blend from Canada. - United States International Trade Commision Rulings

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NY 879695

October 30, 1992

CLA-2-18:S:N:N1:232-879695

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.7005

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

RE: The tariff classification of a sugar, milk, cocoa blend from Canada.

Dear Mr. Mines:

In your letter dated October 19, 1992, on behalf of R.W. Patten Distributors, you requested a tariff classification ruling.

A sample and information were submitted with your initial request dated August 4, 1992. The subject merchandise is stated to contain 10 percent cocoa, 15 percent milk powder and 75 percent sugar. It will be imported in one ton totes and will be used in the manufacture of various milk chocolate products.

The applicable subheading for the cocoa, milk powder and sugar blend will be 1806.20.7005, 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: containing more than 65 percent by weight of sugar. The duty rate will be 10 percent ad valorem. Additionally, articles classifiable under subheading 1806.20.7005, HTS, are subject to the quota quantity restrictions provided for in item 9904.50.40, HTS.

Goods classifiable under subheading 1806.20.7005, HTS, which have originated in the territory of Canada, will be entitled to a 6 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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