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NY 808248




March 28, 1995

CLA-2-17:S:N:N7:232 808248

CATEGORY: CLASSIFICATION

TARIFF NO.: 1704.90.2005; 1806.32.3000; 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 March 21, 1995 you requested a tariff classification ruling.

Your query concerns the classification of various chocolate items as follows:

1) Logo Cards - Stated in a previous letter to be solid, rectangular bars of chocolate that are thinner and larger than a normal candy bar. Each card weighs 75 grams and is 17 centimeters long by 10.5 centimeters wide. The cards are available in both white and dark chocolate.

2) Customized molded tablets - Stated in a previous letter to be solid chocolate, but varying in size and shape from rectangular or square to circle or disc shaped, key-shaped, etc. These are also available in both white and dark chocolate.

The white chocolate items consist of 46.88 percent sucrose, 26.32 percent cocoa butter, 26.32 percent whole milk powder, 0.48 percent soya lecithin and vanillin as a flavor. The dark chocolate items contain 47 percent cocoa liquor, 7 percent cocoa butter, 45.4 percent sucrose, 0.6 percent soya lecithin and vanillin as a flavor.

The applicable subheading for all of the white chocolate items will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa...other: Confections or sweetmeats ready for consumption...other...put up for retail sale. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the dark chocolate logo cards and customized molded tablets (rectangular or square shaped) will be 1806.32.3000, HTS, which provides for chocolate and other food preparations containing cocoa...other, in blocks, slabs or bars...not filled...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. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the dark chocolate customized molded tablets (circle or disc shaped, key-shaped, 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.

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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