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NY 881787



January 19, 1993

CLA-2-18:S:N:N7:232-881787

CATEGORY: CLASSIFICATION

TARIFF NO.: 1803.10.0000; 1806.32.2098; 1806.90.0020

Mr. Bruce E. Benedict
John V. Carr & Son Inc.
3680 44th St., Suite 200
Grand Rapids, Michigan 49512

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

Dear Mr. Benedict:

In your letter dated January 4, 1993, on behalf of Kraft General Foods, you requested a tariff classification ruling.

Samples were included with your request. The samples were examined and disposed of. Unsweetened Bars are stated to contain 100 percent chocolate liquor. Semi-Sweet Bars contain 49 percent chocolate liquor, 6 percent cocoa butter and 44.1 percent sugar. German's Bars contain 36 percent chocolate liquor, 10 percent cocoa butter and 54.2 percent sugar. Real Semi-Sweet Chips contain 37 percent chocolate liquor, 5 percent cocoa butter, 57.4 percent sugar and 3 percent butterfat. Real Milk Chocolate Chips contain 13 percent chocolate liquor, 15 percent cocoa butter, 55 percent sugar and 17 percent whole and non-fat milk. Flavored Chips are stated to contain 11 percent cocoa powder, 58.8 percent sugar and 9.3 percent whey. The packaging of the above products indicates that all of the items, except for the Unsweetened Bars, also contain flavoring and/or lecithin. All of the merchandise will be packaged for retail sale.
The applicable subheading for the Unsweetened Bars will be 1803.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa paste, whether or not defatted: not defatted. The duty rate will be free.

The applicable subheading for the Semi-Sweet Bars and the German's Bars will be 1806.32.2098, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars...Not filled: 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...other. The duty rate will be 5 percent ad valorem.

The applicable subheading for the Real Semi-Sweet Chips 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.

Goods classifiable under subheadings 1806.32.2098 and 1806.90.0020, HTS, which have originated in the territory of Canada, will be entitled to a 2.5, 3.5 percent ad valorem rate of duty, respectively, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on the Real Milk Chocolate Chips and the Flavored Chips. Your request for a classification ruling should include the amount of butterfat in the Real Milk Chocolate Chips and the balance of the ingredients in the Flavored Chips.

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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