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NY 806646




February 23, 1995

CLA-2-18:S:N:N7:232 806646

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.9000; 1806.90.9000

Ms. Kristin Zaal
Chocolate Creations
121 William Street
Watertown, WI 53094

RE: The tariff classification of various chocolate items from Belgium and Holland.

Dear Ms. Zaal:

In your letter dated December 5, 1994, with additional information supplied in a letter dated January 29, 1995, you requested a tariff classification ruling.

Your query concerns the classification of various chocolate items from Belgium and Holland as follows:

1) Bon Bons - containing cocoa (minimum 54 percent), milk chocolate (minimum 32 percent) and dry milk parts 25 percent. The bonbons are made with a chocolate coating that is filled with different combinations of nuts, sugar and flavorings. They are then hand decorated with nuts, sugars and cocoa, and packaged in boxes weighing wither 300 or 600 grams.

2) Logo Cards - containing cocoa liquor 6.03 percent, cocoa butter 24.11 percent, sugar 47.13 percent, whole milk powder 22.19 percent and lecithin 0.55 percent. These are solid, rectangular bars of chocolate that are thinner and larger than a normal candy bar. The bars come in milk, white and dark chocolate. Each card weighs 75 grams and is 17 centimeters long by 10.5 centimeters wide.

3) Logo Tablets - containing the same ingredients as the logo cards, but thinner and smaller in size. Each tablet weighs 5 grams and measures 4 centimeters by 2.5 centimeters.

4) Customized logo bonbons - containing the same ingredients as the logo cards, but filled with either a hazelnut or sugar crunch nougat. These are individual chocolates that are all rectangular in shape. Each weighs 15 grams and there are 63 packaged to a box.

5) Customized molded tablets - containing the same ingredients as the logo card, but varying in size and shape (circle or disc, key-shaped, etc.). The tablets are all solid, and can be ordered in milk, white or dark chocolate.

The applicable subheading for the logo cards (milk chocolate only), logo tablets and milk chocolate customized molded tablets (rectangular or square) will be 1806.32.9000, 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. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the bonbons, customized logo bonbons and the milk chocolate customized molded tablets (key- shaped, circles, etc.) will be 1806.90.9000, HTS, which provides for chocolate and other food preparations containing cocoa... other...other...other...other...other. The rate of duty will be 6.8 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the white or dark chocolate versions of the logo cards and customized molded tablets. Your request for a classification ruling should include a complete percentage breakdown of the ingredients in these items.

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
New York Seaport

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