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NY 810167




May 24, 1995

CLA-2-18:S:N:N7:232 810167

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.10.3400; 1806.10.3800

Mr. Patrick E. Mines
P. Mines Customs Services
28 Princess Street
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2
Canada

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

Dear Mr. Mines:

In your letter dated May 2, 1995, on behalf of R.W. Patten Distributors Ltd., Canada, you requested a tariff classification ruling.

The subject merchandise is a cocoa mix which is stated to contain 89 percent sugar and 11 percent cocoa powder. The product will be imported in one ton tote bags, and then repackaged in the United States for retail sale. The consumer adds water to the cocoa mix to produce a beverage.

The applicable subheading for the cocoa mix, if imported in quantities that fall within the limits described in additional U.S. note 1 to chapter 18, will be 1806.10.3400 Harmonized Tariff Schedules of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: cocoa powder, containing added sugar or other sweetening matter... containing 65 percent or more but less than 90 percent by dry weight of sugar...other...described in additional U.S. note 1 to chapter 18 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 1 to chapter 18 have been reached, the product will be classified in subheading 1806.10.3800, HTS, and dutiable at the rate of 38.5 cents per kilogram.

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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