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NY 804511





December 2, 1994

CLA-2-18:S:N:N7:232 804511

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000; 1806.90.0060

Ms. Diane Cachia
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302

RE: The tariff classification of cappuccino and chocolate drink mixes from Holland.

Dear Ms. Cachia:

In your letter dated October 13, 1994, with additional information submitted in a letter dated November 3, 1994, you requested a tariff classification ruling on behalf of WLM Bensdorp Company of Westborough, MA. Samples were submitted with your initial request. The samples were examined and disposed of.

The cappuccino mix consists of 35.9 percent glucose syrup, 9 percent fat reduced cocoa powder, 17.1 percent vegetable fat, 16.5 percent sucrose, 2 percent milk protein and smaller amounts of stabilizer, salt, emulsifier, free flowing agent and vanillin. Chocolate Mix #3 consists of 36.5 percent glucose syrup, 27.2 percent fat reduced cocoa powder, 16.3 percent vegetable fat, 14.6 percent sucrose, 2.6 percent milk protein and smaller amounts of stabilizer, salt, emulsifier, free flowing agent and vanillin. Chocolate Mix #4 consists of 35.6 percent glucose syrup, 27.4 percent fat reduced cocoa powder, 16 percent vegetable fat, 15.6 percent sucrose, 2.6 percent milk protein and smaller amounts of stabilizer, salt, emulsifier, free flowing agent and vanillin. All three mixes will be imported in bags weighing either 25 or 1 kilogram each.

The applicable subheading for the 25 kilogram bags of Chocolate Mix #3 and #4 will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), 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...confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The duty rate will be 2.5 percent ad valorem.

The applicable subheading for the 1 kilogram bags of Chocolate Mix #3 and #4 will be 1806.90.0060, 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 9904.60.60. The duty rate will be 7 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the cappuccino mix. Your request for a classification ruling should include a breakdown of all ingredients totalling 100 percent. The breakdown that you have supplied totals only 84 percent.

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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