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NY 813000

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August 3, 1995

CLA-2-18:S:N:N7:232 813000

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2400; 1806.20.2800; 1806.20.8100; 1806.20.8300

Mr. Michael DeLuca
Elite Customs Brokers, Inc.
700 Rockaway Turnpike
Lawrence, NY 11559

RE: The tariff classification of chocolate crumb from Holland.

Dear Mr. DeLuca:

In your letter dated July 24, 1995, on behalf of Cobero Isoco, you requested a tariff classification ruling.

You submitted descriptive literature and samples of three items: Chocolac CU, Chocolac CB, and Chocolac CM-10. All three are described as semi-finished products for the chocolate and confectionery industry. The merchandise will be imported in bulk in 25 kg bags. The Chocolac CU is stated to contain 9.5 percent milk fat, 21.5 percent non-fat milk solids, 55 percent sugar, 12.9 percent cocoa liquor and 1.6 percent moisture. The Chocolac CB consists of 9 percent milk fat, 21.1 percent non-fat milk solids, 55.3 percent sugar, 13 percent cocoa liquor, and 1.6 percent moisture. The Chocolac CM-10 is stated to contain 10 percent milk fat, 30.4 percent non-fat milk solids, 48 percent sugar, 10 percent cocoa mass, and 1.6 percent moisture.

The applicable subheading for the Chocolac CU and Chocolac CB, if imported in quantities that fall within the limits described in additional U.S. note 2 to Chapter 18, will be 1806.20.2400, Harmonized Tariff Schedules 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: 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: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other, containing over 5.5 percent by weight of butterfat: Described in additional U.S. note 2 to Chapter 18 and entered pursuant to its provisions. The rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to Chapter 18 have been reached, and the product contains 21 percent or more by weight of milk solids, classification is under subheading 1806.20.2800, HTS, and dutiable at the rate of 60.6 cents per kilogram plus 4.9 percent ad valorem. In addition, products classified in subheading 1806.20.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.09 to 9904.18.14, HTS.

The applicable subheading for the Chocolac CM-10 will be 1806.20.8100, 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: Other...other...other: Dairy products described in additional U.S. note 1 to Chapter 4: Described in additional U.S. note 10 to Chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent. If the quantitative limits of additional U.S. note 10 to Chapter 4 have been reached, and the product contains 21 percent or more by weight of milk solids, classification is under subheading 1806.20.8300, HTS, and dutiable at the rate of 60.6 cents per kilogram plus 9.8 percent ad valorem. In addition, products classified in subheading 1806.20.8300, HTS, will be subject to additional duties based on their value as described in subheadings 9904.04.50 to 9904.04.91, HTS.

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,


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See also:

• Tariff No.: 1806.20.24 - Chocolate, ov 2kg, cont. milk solids, not in blocks 4.5 kg or more, subj. to add US note 2 to Ch. 18, not GN15, ov 5.5 pc bf
• Tariff No.: 1806.20.28 - Chocolate, ov 2kg, cont. milk solids, not in blocks 4.5 kg or more, not GN15, ov 5.5 pc bf ov 21 pc milk solids
• Tariff No.: 1806.20.81 - Chocolate/oth preps with cocoa, ov 2kg but n/o 4.5 kg, (dairy prod. descr. in Ch.4 US note 1), n/o 65% sugar, subj to Ch.4 nte 10, not GN15
• Tariff No.: 1806.20.83 - Chocolate/oth preps w/cocoa, o/2kg but n/o4.5 kg (dairy prod. of Ch4 US note 10), n/o 65% sugar, 21% or more milk solids, not GN15
• Tariff No.: 9904.04.50 - Dairy prod. in 0402.29.50 & .99.90, 0403.10.50 & .90.95, 1901.10.40 & .85, & 2202.90.28, entered value safe. period, under $0.65/kg
• Tariff No.: 9904.04.91 - Dairy prod. in Ch. 4 addl US note 1, in 1806.20.83 entered in quantity safeguard period
• Tariff No.: 9904.18.09 - Chocolate w/ov 5.5% butterfat, in 1806.20.26, 1806.20.28, 1806.32.06, etc, entered in value safeguard period, under $0.20/kg
• Tariff No.: 9904.18.14 - Chocolate w/ov 5.5% butterfat, in 1806.20.26, 1806.20.28, 1806.32.06, etc, entered in value safeguard period, $1/kg or more