NY 804270 - The tariff classification of Cocoa Crumb from Canada. - United States International Trade Commision Rulings

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NY 804270

November 22, 1994

CLA-2-18:S:N:N7:232 804270

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.4020; 1806.20.4060

Mr. Robert Karpiuk
Select Food Processing
2946 Walker Road
Windsor, Ontario
N8W3R3 Canada

RE: The tariff classification of Cocoa Crumb from Canada.

Dear Mr. Karpiuk:

In your letter dated November 119, 1994 you requested a tariff classification ruling.

Samples were included with your request. Cocoa crumb is stated to contain approximately 58 percent sugar amd 42 percent ground cocoa beans. Cocoa milk crumb contains approximately 58 percent sugar, 32 percent ground cocoa beans and 10 percent non- fat dried milk powder. Both products will be used in the manufacture of chocolate and both will be packaged in 100 pound industrial bags and 2000 pound bulk bags.

The applicable tariff provision for the cocoa crumb will be 1806.20.4020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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...not containing butterfat or other milk solids. The general rate of duty will be 5 percent ad valorem.

The applicable tariff provision for the cocoa milk crumb will be 1806.20.4060, HTSUSA,

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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