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NY 894253





February 17, 1994

CLA-2-18:S:N:N7:232-894253

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.2098; 1806.32.4098

Mr. Frank Carter
Elco Freight International, Inc.
The Hemisphere Center
Route 1 & 9 South and Int'l Way-Suite 502 Newark, NJ 07114

RE: The tariff classification of various chocolate items from France.

Dear Mr. Carter:

In your letter dated January 24, 1994 you requested a tariff classification ruling on behalf of Valrhona in France.

Your query concerns the classification of seven different chocolate items, as follows:

1. Jivara Lactee - a milk chocolate couverture, packed in blocks of 1 kilogram, and containing 40.3 percent cocoa mass, 33.8 percent sugar, 23.6 percent milk and 2.3 percent natural vanilla, lecithin and malt extract.

2. Equatoriale Lactee - a milk chocolate couverture, packed in bars of 400 grams, and containing 35 percent cocoa mass, 44.2 percent sugar, 20.2 percent milk and 0.6 percent natural vanilla and lecithin.

3. Gianduja - a couverture, packed in bars of 1 kilogram, and containing 19.8 percent cocoa mass, 49.6 percent sugar, 2.4 percent milk, 27.9 percent hazelnuts and 0.3 percent natural vanilla and lecithin.

4. Carre de Guanaja - a confectionery, packed in boxes of 1 kilogram, each box containing 200 squares of 0.05 kilogram each, consisting of 70.5 percent cocoa beans, 29 percent sugar and 0.5 percent miscellaneous ingredients.

5. Carre Caraibe - a confectionery, packed in boxes of 1 kilogram, each box containing 200 squares of 0.05 kilogram each, consisting of 66.6 percent cocoa beans, 32.9 percent sugar and 0.5 percent miscellaneous ingredients.

6. Equatoriale - a dark chocolate couverture, packed in bars of 400 grams, and containing 55.9 percent cocoa mass, 43.6 percent sugar and 0.5 percent natural vanilla and lecithin.

7. Cacao Poudre - a plain cocoa powder, consisting of 79 percent cocoa mass and 21 percent cocoa butter.

The applicable subheading for the Equatoriale will be 1806.32.2098, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other, in blocks, slabs or bars...not filled: 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...other... other. The duty rate will be 5 percent ad valorem.

The applicable subheading for the Gianduja will be 1806.32.4098, HTS, which provides for chocolate and other food preparations containing cocoa...other, in blocks, slabs or bars...not filled...other...other... other. The duty rate will be 7 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the five remaining items in your request. Your request for a classification ruling should include the butterfat content of the Jivara Lactee and the Equatoriale Lactee. The Carre Caraibe and the Carre de Guanaja should be described as to how they are sold and used, and a sample of each should be submitted. As for the Cacao Poudre, please indicate all processing steps in its manufacture and a description of how the product will be packaged (weight).

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

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