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NY 814807




October 6, 1995

CLA-2-18:R:N2:232 814807

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9000; 1704.90.2005

Mr. Douglas Folsom
Fine Food Imports
P.O. Box 308
318 Manley Street #7
West Bridgewater, MA 02379

RE: The tariff classification of Crystal Chocolate Shapes from England.

Dear Mr. Folsom:

In your letter dated September 14, 1995, you requested a tariff classification ruling.

You submitted descriptive literature and photographs of the items concerned with your request. The subject merchandise consists of various formed chocolates, ranging from 2.75 oz to 3.5 oz. The chocolate itself is imported into Britain from Belgium in 50 lb. blocks, then melted and poured into plastic shapes and hand-finished. The chocolate can be consumed by separating the two halves of the plastic form. The milk chocolate bear, robin, cat, truck, train, angel, santa and white chocolate snowman are said to consist of 45.36 percent sucrose, 10.42 percent cocoa liquor, 20.6 percent cocoa butter, 18.33 percent whole milk powder, 4.62 percent whey powder, lecithin, flavoring and colors. The pink pig, white bear, green frog, and white angel are said to consist of 45.67 percent sucrose, 26.39 percent cocoa butter, 27.29 percent whole milk powder, lecithin, flavoring and colors.

The applicable tariff provision for the milk chocolate bear, robin, cat, truck, train, angel, santa and white chocolate snowman will be 1806.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: other...other...other...other... other. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the pink pig, white bear, green frog, and white angel will be 1704.90.2005, Harmonized Tariff Schedule of the United States (HTS), which provides for Sugar confectionery (including white chocolate), not containing cocoa...other: confections or sweetmeats ready for consumption... other...put up for retail sale. The rate of duty will be 6.8 percent ad valorem.

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, 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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