NY 884710 - The tariff classification of chocolate products from Switzerland, which will be exported from Canada. - United States International Trade Commision Rulings

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NY 884710

April 8, 1993

CLA-2-18:S:N:N7:232-884710

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.4020; 1806.20.4060

Mr. Brian Johnson
Border Brokerage Company
P.O. Box B
Blaine, Washington 98230

RE: The tariff classification of chocolate products from Switzerland, which will be exported from Canada.

Dear Mr. Johnson:

In your letter dated March 30, 1993, on behalf of Dynamic Chocolates, Richmond, B.C., Canada, you requested a tariff classification ruling.
Samples and ingredient breakdowns were submitted with your original request dated February 15, 1993. Suchard Velma 55060 is stated to contain 47.42 percent sugar, 36.25 percent cocoa mass, 13.11 percent cocoa butter, 2.99 percent milk fat, 0.20 percent lecithin and 0.03 vanilla. Suchard Milka 55001 is stated to contain 42.55 percent sugar, 21.21 percent whole milk powder (5.30 percent milk fat), 9.23 percent cocoa mass, 26.70 percent cocoa butter, 0.30 percent lecithin and 0.01 percent vanilla. Suchard Bianca 55402 is stated to contain 46.31 percent sugar, 22.88 percent whole milk powder (5.72 percent milk fat), 30.60 percent cocoa butter, 0.20 percent lecithin and 0.01 percent vanilla. All of the above products will be imported in 3 kilogram blocks and used to make chocolate products.

The applicable subheading for the Suchard Velma 55060 and the Suchard Milka 55001 will be 1806.20.4060, 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...other: containing not over 5.5 percent by weight of butterfat or containing other milk solids. The rate of duty will be 5 percent ad valorem. Additionally, articles classified under subheading 1806.20.4060, HTS, are subject to the quota restrictions of subheading 9904.10.66, HTS, which have no allocation for these products from Switzerland.

The applicable subheading for the Suchard Bianca 55402 will be 1704.90.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa...other...other: articles of milk or cream...provided for in subheading 9904.10.81. The rate of duty will be 17.5 percent ad valorem. Subheading 9904.10.81, HTS, has no quota allocation for this product from Switzerland.

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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