NY 886194 - The tariff classification of five chocolate products from Switzerland. - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 886145 - NY 886380 > NY 886194

Previous Ruling Next Ruling
NY 886194

May 25, 1993

CLA-2-18:S:N:N7:232-886194

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.0010; 1806.90.0093

Mr. Beat Herrmann
Max Felchlin, Inc.
Main Street 63
Schwyz, Switzerland CH-6430

RE: The tariff classification of five chocolate products from Switzerland.

Dear Mr. Herrmann:

In your letter dated May 11, 1993 you requested a tariff classification ruling.

Your query concerns the classification of five chocolate products from Switzerland, as follows:

1. CS50E Ambra Rondo, milk couverture - consists of 40 percent sugar, 26 percent cocoa butter, 17 percent non-fat milk solids, 10 percent cocoa mass, 6 percent milk fat and small amounts of lecithin and vanillin.

2. CS55E Ascona Rondo, milk chocolate - consists of 45 percent sugar, 17 percent cocoa butter, 13 percent cocoa mass, 14 percent non-fat milk solids, 6 percent milk fat and 5 percent whey powder.

3. CS60E Felcor Rondo, dark couverture - consists of 47 percent sugar, 36 percent cocoa mass, 17 percent cocoa butter and small amounts of lecithin and vanillin.

4. CS65E Lucerne Rondo, dark chocolate - consists of 56 percent sugar, 36 percent cocoa mass, 8 percent cocoa butter and a small amount of lecithin.

5. CS70E Gastro Rondo, dark couverture - consists of 48 percent cocoa mass, 42 percent sugar, 10 percent cocoa butter and small amounts of lecithin and vanillin.

All five products will be imported in the form of small chocolate coins which will be bulk packed in bags weighing 2 kilograms each. The products will be used in the same condition as imported without further processing. The three couverture products will be used to coat chocolates and chocolate specialties, to mold fancy items, and for ganaches and chocolate desserts. The remaining two items will be used to produce fillings for chocolates and chocolate specialties, and for ganaches and chocolate desserts.

The applicable subheading for the Ambra Rondo and the Ascona Rondo will be 1806.90.0010, 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 9904.10.63. The rate of duty will be 7 percent ad valorem. There is no quota allotment for Switzerland under this subheading.

The applicable subheading for the Felcor Rondo, Lucerne Rondo and Gastro Rondo will be 1806.90.0093, HTS, which provides for chocolate and other food preparations containing cocoa...other...other...other...other. The rate of duty will be 7 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

Previous Ruling Next Ruling