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NY A83527

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May 23, 1996

CLA-2-18:RR:NC:FC:232 A83527

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.8100; 1806.20.8300

Mr. Richard Callebaut
125 Larkspur Street
Suite 214
San Rafael, CA 94901

RE: The tariff classification of Chocolate Powder from Belgium.

Dear Mr. Callebaut:

In your letter dated May 7, 1996 you requested a tariff classification ruling.

You submitted descriptive literature with your request. The product in question is milk chocolate powder, your product reference code CHOC-P. It is said to consist of 33.3 percent skimmed milk powder, 31.9 percent cocoa mass, 24.6 percent sugar, 9.8 percent fat reduced cocoa powder, and traces of vanillin and lecithin. The chocolate powder will be imported in 20 kilogram sacks. The product will be used as chocolate flavoring for baking and confectionery, and in chocolate drinks and mousses.

The applicable subheading for the milk chocolate powder, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, 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: Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1806.20.8300, HTS, and dutiable at the rate of 59 cents per kilogram plus 9.5 percent ad valorem. In addition, products classified in subheading 1806.20.8300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.91, HTS.

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

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See also:

• Tariff No.: 1806.20.81 - Chocolate/oth preps with cocoa, ov 2kg but n/o 4.5 kg, (dairy prod. descr. in Ch.4 US note 1), n/o 65% sugar, subj to Ch.4 nte 10, not GN15
• Tariff No.: 1806.20.83 - Chocolate/oth preps w/cocoa, o/2kg but n/o4.5 kg (dairy prod. of Ch4 US note 10), n/o 65% sugar, 21% or more milk solids, not GN15
• Tariff No.: 9904.04.59 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, under $0.30/kg
• Tariff No.: 9904.04.91 - Dairy prod. in Ch. 4 addl US note 1, in 1806.20.83 entered in quantity safeguard period