NY 801728 - The tariff classification of various chocolate products from South Africa. - United States International Trade Commision Rulings

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NY 801728

September 8, 1994

CLA-2-18:S:N:N7:232 801728

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.4098; 1806.90.0073

Ms. Robyn A. Sealey
Embassy of South Africa
3201 New Mexico Avenue, NW
Suite 300
Washington, DC 20016

RE: The tariff classification of various chocolate products from South Africa.

Dear Ms. Sealey:

In your letter dated August 4, 1994, with additional information provided in a letter dated August 29, 1994 you requested a tariff classification ruling.

Your query concerns the classification of various forms of "candy art" molded from chocolate coating. You describe the products as follows:

1. Images of Africa (packaged 3 to a box, 5 to a box and 5 ovals to a box). These items have hazelnut praline centers with chocolate coating outers.

2. African Heads in a box.

3. African Animals in a box.

4. Elephant Tusc and Rhino Tusc.

5. Promotional Chocolates.

6. Images of Africa Thins (20 in a box).

7. Card Box with oval animal head on card.

Items #2 through #7 are made of chocolate milk coating with no hazelnut praline centers. The chocolate milk coating consists of 49.43 percent sugar, 26.03 percent vegetable fat, 12.36 percent skimmed milk powder, 5.93 percent cocoa powder, 4.94 percent whey powder, 0.99 percent soya flour, 0.27 percent emulsifiers (soya lecithin) and 0.05 percent flavorings. Item #1, which has the
hazelnut praline center, consists of 49.6 percent sugar, 24.89 percent hazelnuts, 13.02 percent vegetable fat, 6.18 percent skimmed milk powder, 2.97 percent cocoa powder, 2.47 percent whey powder, 0.49 percent soya flour, 0.35 percent emulsifiers (soya lecithin) and 0.03 percent flavorings.

Samples of the items were forwarded with your request. While most of the items are carved three-dimensional figures, several of the promotional chocolates (Item #5) are in the shape of either a square or rectangular bar. It is noted that four uses for the chocolate products were cited in your letter. Three uses are as a garnish, centerpiece or decoration, and one use is as a confectionery.

The applicable subheading for the square and rectangular shaped promotional chocolates will be 1806.32.4098, 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...other...other...other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the balance will be 1806.90.0073, HTS, which provides for chocolate and other food preparations containing cocoa...other...other...put up for retail sale...other. The duty rate will be 7 percent ad valorem.

Articles classifiable under subheadings 1806.32.4098 and 1806.90.0073, HTS, which are products of South Africa are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

With regard to your query concerning the food colorings, you may wish to contact the US Food and Drug Administration at the following address:

US Food & Drug Administration
Guidelines & Regulations Branch
HFF 314, 200 C Street, SW
Washington, DC 20204
(202) 205-4726

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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