United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 814686 - NY 814855 > NY 814755

Previous Ruling Next Ruling
NY 814755




September 25, 1995

CLA-2-18:R:N2:232 814755

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.10.6500; 1806.10.7500

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 cocoa mix from Canada.

Dear Mr. Mines:

In your letter dated September 7, 1995, on behalf of R. W. Patten Distributors Ltd., Ontario, Canada, you requested a tariff classification ruling.

You sent descriptive literature with your request. The subject merchandise is a cocoa mix which is stated to contain 95 percent sugar and 5 percent cocoa powder. Information was conveyed telephonically that the powder is produced in Niagara Falls, Ontario, Canada and will be imported through Buffalo. The product will be shipped in one ton tote bags and then repackaged in the United States for retail sale. The consumer adds water or milk to the cocoa mix to produce a beverage.

The applicable tariff provision 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 1806.10.6500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Cocoa powder, containing added sugar or other sweetening matter: Containing 90 percent or more by dry weight of sugar: Other: Described in additional U.S. note 1 to this chapter 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 1806.10.7500, HTSUSA, and dutiable at the rate of 38.5 cents per kilogram.

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

Previous Ruling Next Ruling

See also: