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NY 813814 September 13, 1995


CLA-2-18:S:N:N7:232 813814

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.9000

Mr. Jesus Llanos-Pinera
Boricua Empaque, Inc.
P.O. Box 1741
San Juan, PR 00902-1741

RE: The tariff classification of Chocolate Bars from Colombia.

Dear Mr. Llanos-Pinera:

In your letter dated August 15, 1995, you requested a tariff classification ruling.

You sent an ingredient breakdown of the product in question. You had previously submitted a sample of the Corona chocolate bar with your original request, dated July 26, 1995. The 8.8 ounce (250 gram) bar is stated to contain 60.2 percent sugar, 30.44 percent cocoa mass, 0.359 percent lecithin and 0.001 percent natural flavors.

The applicable subheading for the Corona chocolate bars 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 duty rate will be 6.8 percent ad valorem.

Articles classifiable under subheading 1806.32.9000, HTS, which are products of Colombia are entitled to duty free treatment under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling, or the control number indicated above, should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730.

Sincerely,

Roger J. Silvestri
Director,

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