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NY B83876

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April 21, 1997

CLA-2-18:RR:NC:SP:232 B83876

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.5500; 1806.90.5900

Mr. Raul Torres
Sucesores Pedro Cortes, Inc.
P.O. Box 363626
San Juan, P.R. 00936-3626

RE: The tariff classification of sweet cocoa powder from the Dominican Republic.

Dear Mr. Torres:

In your letter dated March 25, 1997 you requested a tariff classification ruling.

The subject merchandise is described as a sweet cocoa powder, which is stated to contain 78 percent sugar, 20 percent alkalized cocoa powder, 1.4 percent lecithin, .5 percent salt and .1 percent vanillin. The product will be imported in one half pound, one pound and two pound containers. The consumer makes a beverage by adding hot or cold milk to the sweet cocoa powder.

The applicable subheading for the sweet cocoa powder, 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 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 product 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. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

Articles classifiable under subheading 1806.90.5500, HTS, which are products of the Dominican Republic 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 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.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more