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NY A80567




February 26, 1996

CLA-2-18:RR:NC:FC:232 A80567

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.5000; 1806.32.3000

Mr. Beat Herrmann
Max Felchlin, Inc.
Bahnhofstrasse 63
6430 Schwyz, Switzerland

RE: The tariff classification of various Chocolate Couvertures from Switzerland.

Dear Mr. Herrmann:

In your letter dated February 13, 1996 you requested a tariff classification ruling.

You sent descriptive literature and samples of four types of couvertures. The products in question are all chocolate couvertures which are imported and said to be ready to use without further processing. They are to be used for ganaches and chocolate desserts. The first item, product CP27E Lucerne, dark chocolate, is formed into 1250 g bars and will be imported in 10 kg cases, packed two to a 20 kg case. It is said to contain 53 percent sugar, 36 percent cocoa liquor, 8 percent cocoa butter, 3 percent dextrose, 1 percent lecithin, and a trace of vanillin. The second product, CS14E Lord rapee, grated dark couverture, is stated to contain 48 percent sugar, 33 percent cocoa liquor, 16 percent cocoa butter, 2 percent dextrose, and traces of vanillin and lecithin. It is a granulated chocolate intended for use as decoration and to make hot chocolate drinks, and will be imported in 5 kg cases, packed two to a 10 kg case. The next two products, CS65E Lucerne Rondo, and CS70E Gastro Rondo, dark chocolate in coins, are shaped into round wafers and packed in 2 kg bags. One carton contains 3 bags of 2 kg each, 1 case of 12 kg contains 2 such cartons. Product CS65E Lucerne Rondo is said to consist of 53 percent sugar, 36 percent cocoa liquor, 8 percent cocoa butter, 3 percent dextrose, 1 percent lecithin, and a trace of vanillin. Product CS70E Gastro Rondo is said to consist of 48 percent cocoa liquor, 41 percent sugar, 10 percent cocoa butter, 1 percent dextrose, and traces of lecithin and vanillin.

The applicable subheading for the CP27E Lucerne, dark chocolate, will be 1806.32.3000, 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: 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 4.8 percent ad valorem.

The applicable subheading for the CS14E Lord rapee, grated dark couverture, will be 1806.20.5000, 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: 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: Other. The rate of duty will be 4.8 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on CS65E Lucerne Rondo and CS70E Gastro Rondo. Your request for a classification ruling should include the specific uses for these products in creating chocolate desserts. Will they be applied as toppings or used as ingredients?

This ruling is being issued under the provisions of Part 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

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