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NY 813213




August 9, 1995

CLA-2-18:S:N:N7:232 813213

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.31.0040; 1806.32.3000

Mr. Alan Wills
Whole Earth Foods Ltd.
269 Portobello road
London W11 1LR
England

RE: The tariff classification of various chocolate confectionery products from France.

Dear Mr. Wills:

In your letter dated July 28, 1995 you requested a tariff classification ruling.

Samples of 100 gram and 20 gram chocolate bars were included with your request. Information was included with your initial request dated July 6, 1995. Dark Chocolate is stated to contain 70 percent cocoa mass, 29 percent sugar, 0.9 percent soya lecithin and 0.1 percent vanilla. Milk Chocolate contains 38 percent sugar, 27 percent whole milk powder, 20 percent cocoa mass, 14 percent cocoa butter, 0.9 percent soya lecithin and 0.1 percent vanilla. Orange Chocolate contains 70 percent cocoa mass, 29 percent sugar and 1 percent natural spice, fruit extracts, soya lecithin and vanilla. Dark Chocolate with Mint Filling contains 70 percent chocolate consisting of 70 percent cocoa mass, 29 percent sugar, 0.9 percent soya lecithin and 0.1 percent vanilla, and 30 percent filling consisting of 18.4 percent wheat syrup, 0.6 percent sugar, 2.6 percent honey, 0.2 percent peppermint oil and 0.15 percent menthol. All of the products will be imported packaged for retail sale.

The applicable subheading for the Dark Chocolate with Mint Filling bar will be 1806.31.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars: Filled...Confectionery. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the Dark Chocolate, Milk Chocolate and Orange Chocolate bars 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.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

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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