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NY A85910




July 31, 1996

CLA-2-18:RR:NC:FC:232 A85910

CATEGORY: CLASSIFICATION

TARIFF NO.: 1803.10.0000; 1804.00.0000; 1805.00.0000

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

RE: The tariff classification of Cocoa Butter, Cocoa Mass and Cocoa Powder from Switzerland.

Dear Mr. Herrmann:

In your letter dated June 24, 1996, you requested a tariff classification ruling.

You sent descriptive literature and samples of three products. All are ready for use without further processing upon importation. The first item, product CS11E Cocoa Butter is said to be 100 percent granulated cocoa butter. It will be imported in 2.5 kg bags, packed four to a 10 kg case. It is intended for use to dilute couvertures or chocolate, to stabilize creams and giandujas. The second item, product CA01E Cocoa Block is formed into 1250 gram bars and will be imported in 10 kg cases, packed two to a 20 kg case. It is said to contain 100 percent cocoa mass and will be used to flavor creams, icings, mixtures and pastes. The last item, product HA01E Cocoa Powder is a granular substance that will be imported in 1 kg bags, packed 6 to a case. It is said to consist of 100 percent cocoa powder, with at least 22 percent cocoa butter. It will be used to flavor and color biscuit mixtures, pastes and ice creams and for decoration.

The applicable subheading for the CA01E Cocoa Block will be 1803.10.0000. Harmonized Tariff Schedule of the United States (HTS), which provides for Cocoa paste, whether or not defatted: Not defatted. The rate of duty will be free.

The applicable subheading for the CS11E Cocoa Butter will be 1804.00.0000 Harmonized Tariff Schedule of the United States (HTS), which provides for Cocoa butter, fat and oil. The rate of duty will be free.

The applicable subheading for the HA01E Cocoa Powder will be 1805.00.0000. Harmonized Tariff Schedule of the United States (HTS), which provides for Cocoa powder, not containing added sugar or other sweetening matter. The rate of duty will be 0.52 cents per kilogram.

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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