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NY A84839




June 25, 1996

CLA-2-18:RR:NC:FC:232 A84839

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2400; 1806.20.2800

Mr. Clark D. Bien
Total Foods Corporation
6018 West Maple Road, Suite 888
West Bloomfield, MI 48322

RE: The tariff classification of chocolate crumb from Canada.

Dear Mr. Bien:

In your letter dated June 18, 1996 you requested a tariff classification ruling.

The subject merchandise is described as a chocolate crumb, which is stated to contain 39.75 percent granulated sugar, 28.25 percent chocolate liquor and 32 percent whole milk powder. The butterfat content of the product is 8.32 percent to 9.12 percent. The merchandise will be packaged in 2,000 pound bulk bags and 100 pound paper bags.

The applicable subheading for the chocolate crumb, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.20.2400, Harmonized Tariff Schedules 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 ...containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other, containing over 5.5 percent by weight butterfat...described in additional U.S. note 2 to chapter 18 and entered pursuant to its provisions. The general rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, and product contains 21 percent or more by weight of milk solids, classification is under subheading 1806.20.2800, HTS, and dutiable at the rate of 59 cents per kilogram plus 4.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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
Director,

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