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HQ 951584
August 19, 1992
CLA-2 CO:R:C:F 951584 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.0078

Mr. Howard Hwang
HTH International Supply Company
P.O. Box 3406
La Habra, California 90632

RE: Classification of certain chocolate products of Holland

Dear Mr. Hwang:

Your letter of March 6, 1992, concerns the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of the following chocolate products.

FACTS:

The Ruyter chocolate products are referred to as:

1) Pure Chocolate Hail (Chocolade Hagel Puur)

Ingredient Percentage
Sugar 65
Cocoa Powder 19
Cocoa Butter 14
Soy Lecithin 1
Artificial Flavoring 1

2) Milk Chocolate Hail (Chocolade Hagel Melk)

Sugar 61
Milk 9
Milk Fat 3
Cocoa Powder 11
Cocoa Butter 10
Milk Sugar 5
Soy Lecithin 1
Artifical Flavor 1

3) Chocolate/Vanilla Hail (Hagel Feest)

Ingredient Percentage
Sugar 72
Cocoa Powder 10
Cocoa Butter 7
Vegetable Fat 6
Starch 3
Soy Lecithin 1
Artificial Flavor 1

4) Mocha Hail (Mokka)

Sugar 58
Cocoa Powder 11
Cocoa Butter 10
Milk 9
Milk Fat 3
Milk Sugar 5
Soy Lecithin 1
Coffee Extract 1
Flavoring 1

The products are said to be designed as snack spreads, and are retail packaged in 7 and 14 ounce containers.

ISSUE:

Whether certain Ruyter Chocolate products are classified under subheading 1806.90.00, HTSUS, for chocolate and other food preparations containing cocoa.

LAW AND ANALYSIS:

Ruyter chocolate products similar to the ones in issue were the subject of an earlier ruling letter (088880), where they were described as chocolate sprinkle products in bulk to be used in commercial cake decorating and not for the retail trade. Samples analyzed by a Customs laboratory were said to contain, among other ingredients, cocoa and 5.5 percent or less by weight of butterfat. One product, similar to one in issue here, contained no butterfat. In contrast, the products in issue are considered end products as they are to be used as snack spreads and are packaged for retail sale.

HOLDING:

Ruyter Pure Chocolate Hail, Ruyter Milk Chocolate Hail, Ruyter Chocolate/Vanilla and Ruyter Mocha Hail, all products which are in the form of sprinkles and retail packaged as snack spreads, are classifiable under the subheading 1806.90.0078, HTSUS, as other food preparations containing cocoa, put up for retail sale. The rate of duty is 7 percent ad valorem.

Sincerely,

John Durant, Director

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