NY 892440 - The tariff classification of a sweetened cocoa mix from Canada. - United States International Trade Commision Rulings

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NY 892440

November 23, 1993

CLA-2-18:S:N:N7:232 892440

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.10.4100; 1806.10.4200

Mr. Leon A. Salerno
Lamborn & Company, Inc.
400 Main Street
Suite 513
Stamford, Connecticut 06901

RE: The tariff classification of a sweetened cocoa mix from Canada.

Dear Salerno:

In your letter dated November 8, 1993 you requested a tariff classification ruling.

Information was included with your initial request dated October 8, 1993. The subject merchandise is stated to contain 90 to 94 percent sugar and 6 to 10 percent cocoa powder and will be used in the manufacture of food products. The mix will be produced from foreign sugar and cocoa manufactured in Canada and imported in 100 pound paper bags or 2,000 pound bulk tote bags.

The applicable subheading for the sweetened cocoa mix will be 1806.10, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: cocoa powder, containing added sugar or other sweetening matter...other. For the sweetened cocoa mix described in paragraphs (a) and (b) of the additional U.S. note 3 to chapter 17 and entered pursuant to its provisions, the applicable subheading will be 1806.10.4100, HTS. The duty rate will be 1.4606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854 cents per kilogram. For other sweetened cocoa mix, the applicable subheading will be 1806.10.4200, HTS. The duty rate will be 37.386 cents per kilogram less 0.529 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 24.161 cents per kilogram.

Goods classifiable under subheadings 1806.4100 and 1806.4200, HTS, which have originated in the territory of Canada, will be entitled to a 0.7303 cents per kilogram less 0.010334 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.471927 cents per kilogram rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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