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NY B81355




February 14, 1997

CLA-2-18:RR:NC:SP:232 B81355

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000

Mr. William L. Wagener III
G-W Import & Export Co.
P.O. Box 570-526
Miami, FL 33257-0526

RE: The tariff classification of Chocolate Discs from Venezuela.

Dear Mr. Wagener:

In your letter received January 22, 1997, on behalf of Molina y Cia., C.A., you requested a tariff classification ruling.

You submitted descriptive literature with your request. You had previously supplied samples of the subject merchandise in conjunction with NY Ruling A89203. At that time we requested additional information, which you have now supplied. The item in question is Compound Chocolate Discs, Code CP003. These flat, 3/4 inch diameter disks are said to contain 54.55 percent sugar, 28.91 percent vegetable fat, 16.02 percent cocoa powder (containing 1.93 percent cocoa fat), and traces of lecithin and vanillin. They will be imported in 10 kg bags.

The applicable subheading for the chocolate discs will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, 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: Confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The duty rate will be 2.3 percent ad valorem.

Articles classifiable under subheading 1806.20.6000, HTS, which are products of Venezuela are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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,

Gwenn Klein Kirschner

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