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NY A82919




May 8, 1996

CLA-2-18:RR:NC:FC:232 A82919

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.2500; 1806.90.2800

Mr. Garry Metcalfe
Charbonnel et Walker Limited
One, The Royal Arcade
28 Old Bond Street
London, W1X 4BT
England

RE: The tariff classification of Chocolate Drink from England.

Dear Mr. Metcalfe:

In your letter dated April 10, 1996, you requested a tariff classification ruling.

You submitted commodity descriptions, including product details and photographs, with your request. Samples alluded to in your letter did not arrive. The first merchandise in question is "drinking chocolate", a flaked product to be imported ready for consumption in 200-500 gram packets or tins. It is stated to contain 45 percent cocoa mass, 43.9 percent sugar, 6.9 percent cocoa butter, 3.9 percent butter oil, and traces of lecithin and vanillin. The consumer adds water or milk to produce a beverage. The second product is "truffle sauce" in four flavors: original (no added flavoring), Grand Marnier, dark rum, and cognac. It is said to consist of 51.99 percent chocolate (45 percent cocoa mass, 10.7 percent cocoa butter, 43.9 percent sugar), 29.8 percent double cream, 18.21 percent invert sugar and traces of lecithin, vanillin and flavors. It will be imported in 340 gram glass containers.

The applicable subheading for the "drinking chocolate", if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 18, will be 1806.90.2500, Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Described in additional U.S. note 3 to chapter 18 and entered pursuant to its provisions. The rate of duty will be 5.8 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 18 have been reached, and the product contains less than 21 percent by weight of milk solids, classification is under 1806.90.2800, HTS, and dutiable at the rate of 41.6 cents per kilogram plus 6.7 percent ad valorem. In addition, products classified in subheading 1806.90.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.29, HTS.

Your inquiry does not provide enough information for us to give a classification ruling on the "truffle sauce". Your request for a classification ruling should include an accurate breakdown of ingredients by weight. How much butterfat or milk solids is present in "double cream"? Are the Grand Marnier, rum and cognac varieties obtained by adding flavor extracts or alcoholic substances? Please indicate the total amount of sugar and cocoa mass present in the finished product.

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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