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NY A85911




August 6, 1996

CLA-2-18:RR:NC:FC:232 A85911

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900; 2106.90.9997

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

RE: The tariff classification of various Giandujas 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 four types of gianduja. The products in question are all said to be ready to use without further processing upon importation. They are to be used to produce and fill pralines, specialties, cakes, desserts, mousses, confectioneries and as decorations. The first item, product CP67E Gianduja blonde (blonde gianduja with almonds and hazelnuts), is formed into 2000 gram bars and will be imported in 10 kg cases, packed two to a 20 kg case. It is said to contain 49 percent sugar, 15 percent almonds, 10 percent hardened vegetable fat, 8 percent cocoa butter, 5 percent hazelnuts, 5 percent whole milk powder, 3 percent cocoa mass, 2 percent whey powder, 1 percent skimmed milk powder, and traces of vanillin and lecithin. Its milk fat content is said to be 1.3 percent. The second item, product CP68E Gianduja dark (dark gianduja with hazelnuts), is also formed into 2000 gram bars to be imported in 10 kg cases, packed two to a 20 kg case. It is said to consist of 46 percent sugar, 20 percent hazelnuts, 15 percent cocoa mass, 10 percent hardened vegetable fat, 5 percent cocoa butter, 2 percent whey powder, 1 percent dextrose, and traces of vanillin and lecithin. The next item, product FE58E Gianduja white (white gianduja with almonds) is likewise formed into 2000 gram bars and will be imported in 10 kg cases, packed two to a 20 kg case. It is said to contain 46 percent sugar, 24 percent almonds, 10 percent hardened vegetable fat, 9 percent cocoa butter, 5 percent whole milk powder, 2 percent whey powder, 1 percent skimmed milk powder, i percent lecithin and traces of vanillin and hazelnuts. Its milk fat content is said to be 1.2 percent. The last item, product FE93E Cocos-Gianduja (white gianduja with shredded coconut) is a hard paste that will be imported in 6 kg pails. It is said to consist of 41 percent sugar, 36 percent shredded coconut, 8 percent hardened vegetable fat, 7 percent cocoa butter, 4 percent skimmed milk powder, 4 percent whole milk powder, and traces of vanillin, hazelnuts and lecithin. Its milk fat content is said to be 0.9 percent.

The applicable subheading for the CP67E Gianduja blonde and the CP68E Gianduja dark will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars... or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: Other. The rate of duty will be 9.5 percent ad valorem.

The applicable subheading for the FE58E Gianduja white and the FE93E Cocos-Gianduja will be 2106.90.9997, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included: Other: Other Other: Containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 8.8 percent ad valorem.

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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