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NY 802748

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October 14, 1994

CLA-2-18:S:N:N7:232 802748

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.4098

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

RE: The tariff classification of CP67E Gianduja Blonde Chocolate from Switzerland.

Dear Herrmann:

In your letter dated September 28, 1994 you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise is stated to contain 49 percent sugar, 15 percent almonds, 10 percent vegetable fat, 8 percent cocoa butter, 6 percent milk powder, 5 percent hazelnuts, 3 percent cocoa mass, 2 percent whey powder and 1 percent emulsifier. The product will be imported in 2 kilogram blocks and used to produce and fill pralines, cakes etc.

The applicable subheading for the CP67E Gianduja Blonde Chocolate will be 1806.32.4098, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars...other...other...other. The rate of duty will be 7 percent ad valorem.

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 letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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