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NY B86439

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June 26, 1997

CLA-2-18:RR:NC:SP:232 B86439

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.5500; 1806.90.5900; 2106.90.9500; 2106.90.9700

Mr. Michael Dahm
Willson International Inc.
Interstate Commerce Centre
250 Cooper Avenue, Suite 102
Tonawanda, New York 14150

RE: The tariff classification of Hot Chocolate and White Hot Chocolate Products from Canada.

Dear Mr. Dahm:

In your letter dated June 16, 1997, on behalf of Kingsmill Foods of Toronto, Canada, you requested a tariff classification ruling.

Samples and information were submitted with your initial request dated May 15, 1997. The Hot Chocolate Products include Creamy Hot Chocolate Bulk in 2 pound packages, DeLima Vending Hot Chocolate and DeLima Dispensing Hot Chocolate in 2 pound packages. The Hot Chocolate Products will also include items packaged in 1.23 ounce pouches and in 10.6 ounce tins in the following flavors: Creamy Hot Chocolate, Irish Cream, Amaretto, Forest Mint, Hazelnut, and Raspberry. All of the Hot Chocolate Products are stated to contain sugar, cocoa, whey, creamers and small quantities of various other ingredients. The White Hot Chocolate Products include Creamy White Hot Chocolate in 2 pound packages, and White Hot Chocolate in 1.23 ounce pouches and 10.6 ounce tins. All of the White Hot Chocolate Products contain sugar, creamers, salt and small quantities of various other ingredients. The 2 pound DeLima Products will be used in vending machines, and the other 2 pound products will be used in restaurants to serve drinks. The 1.23 ounce pouches will be sold out of counter top displays and gift packs, and the 10.6 ounce tins will be sold at retail.

The applicable subheading for the Hot Chocolate Products, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500 Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa...other...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 5.3 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the products will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 40.5 cents per kilogram plus 6.5 percent ad valorem.

The applicable subheading for the White Hot Chocolate Products, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for Food preparations not elsewhere specified or included...other...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2106.90.9700, HTS, and dutiable at the rate of 31.4 cents per kilogram plus 9.2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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See also:

• Tariff No.: 1806.90.55 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: subj to Ch17 US note 8, not GN15
• Tariff No.: 1806.90.59 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: not subj to Ch17 US note 8, not GN15
• Tariff No.: 2106.90.95 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, subject to add US note 8 to Ch. 17, not GN15
• Tariff No.: 2106.90.97 - Food preps, nesoi, n/o 10% milk solids, o/10% sugar, descr. in add US note 3 to Ch.17, not subject to add US note 8 to Ch. 17, not GN15