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NY A88738





November 6, 1996

CLA-2-18:RR:NC:2:232 A88738

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.3600

Mr. Patrick Aldred
Belcolade
8030 National Highway
Pennsauken, NJ 08109

RE: The tariff classification of CAR-M Caramel Milk Chocolate from Belgium.

Dear Mr. Aldred:

In your letter dated October 15, 1996 you requested a tariff classification ruling.

Samples were submitted with your request. The samples are in the form of discs. The subject merchandise is stated to contain sugar, cocoa butter, whole milk powder, skimmed milk powder, cocoa liquor, caramel powder, whey powder, lactose and lecithin. The product is for industrial use and will be packaged in 44 pound sacks and 22 pound boxes.

The applicable subheading for the CAR-M Caramel Milk Chocolate will be 1806.20.3600, Harmonized Tariff Schedule 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...other: containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other...other: containing less than 21 percent by weight of milk solids. The rate of duty will be 41.6 cents per kilogram plus 4.8 percent ad valorem. In addition, products classified under subheading 1806.20.3600, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 through 9904.18.24, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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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