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NY B88255

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August 13, 1997

CLA-2-18:RR:NC:SP:232 B88255

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2090; 1806.32.1600

Mr. Michael Rochlitz
Swissbar (USA) Inc.
101 Federal Street, 19th Floor
Boston, Massachusetts 02110-1817

RE: The tariff classification of milk chocolate couverture from Switzerland.

Dear Mr. Rochlitz:

In your letter dated July 16, 1997 you requested a tariff classification ruling.

A sample was submitted with your request. Additional information was submitted by fax dated August 6, 1997. The subject merchandise is stated to contain sugar, cocoa butter, cocoa liquor, and milk solids. The product will be imported in 5 kilogram and 1 kilogram slabs and used as an ingredient in the manufacture of confections.

The applicable subheading for the chocolate couverture in 5 kilogram slabs will be 1806.20.2090, 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: In blocks or slabs weighing 4.5 kg or more each...Containing butterfat or other milk solids. The rate of duty will be free.

The applicable subheading for the chocolate couverture in 1 kilogram slabs will be 1806.32.1600, HTS, which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars...not filled: Chocolate and other food preparations containing cocoa: 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: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...Other: Containing less than 21 percent by weight of milk solids. The rate of duty will be 40.5 cents per kilogram plus 4.7 percent ad valorem. In addition, products classified in subheading 1806.32.1600, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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See also:

• Tariff No.: 1806.20.20 - Preparation consist wholly of ground cocoa beans, cont. n/o 32% butterfat and 60% sugar, in blocks or slabs 4.5 kg or more each
• Tariff No.: 1806.32.16 - Chocolate, not filled, less than 21% milk solids, in blocks/slabs/bars 2kg or less
• Tariff No.: 9904.18.19 - Low fat chocolate & choc. crumb, in 1806.20.36, 1806.20.38, 1806.20.87, etc, entered in value safeguard period, under $0.20/kg
• Tariff No.: 9904.18.24 - Low fat chocolate & choc. crumb, in 1806.20.36, 1806.20.38, 1806.20.87, etc, entered in value safeguard period, $1/kg or more