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NY C81044




October 31, 1997

CLA-2-18:RR:NC:SP:232 C81044

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.3000; 1806.90.9010

Mr. Galvin Weston
Charbonnel et Walker Ltd.
One, The Royal Arcade
28 Old Bond Street
London W1X 4BT, England

RE: The tariff classification of Chocolate Bittermints, Mint Batons, Mocha Batons and Dusted Almonds from the United Kingdom.

Dear Mr. Weston:

In your letter dated October 21, 1997 you requested a tariff classification ruling.

Samples were included with your initial request dated October 16, 1997. The Chocolate Bittermints are filled disc-shaped candies, which are stated to contain 80 percent sugar, 14 percent cocoa liquor, 5 percent cocoa butter, and small quantities of lecithin, vanillin and peppermint oil. They will be packaged ready for retail sale in 4.4 oz. cardboard boxes. The Mint Batons (labelled Mint Crisp Batons on the submitted sample) are narrow chocolate bars approximately 3 and 1/2 inches long and resembling a round bar cut in half lengthwise. They contain 45 percent cocoa liquor, 44.90 percent sugar, 9.70 percent cocoa butter, and small quantities of lecithin, vanillin and peppermint oil. They will be packaged ready for retail sale in 8.8 oz. cardboard boxes. The Mocha Batons are narrow chocolate bars approximately 3 and 1/2 inches long and resembling a round bar cut in half lengthwise. They contain 45 percent cocoa liquor, 44.90 percent sugar, 9.7 percent cocoa butter, and small quantities lecithin, vanillin and coffee powder. They will be packaged ready for retail sale in 8.8 ounce cardboard boxes. The Dusted Almonds are chocolate covered almonds, which contain 45.750 percent sugar, 25.950 percent cocoa liquor, 20.000 percent almonds, 6.270 percent cocoa butter, 1.700 percent cocoa powder, and small quantities of lecithin and vanillin. They will be packaged in 1/2 pound cardboard boxes.

The applicable subheading for the Mint Batons and Mocha Batons will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars...Not filled: 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. The rate of duty will be 4.7 percent ad valorem.

The applicable subheading for the Bittermints and the Dusted Almonds will be 1806.90.9010, HTS, which provides for Chocolate and other food preparations containing cocoa...other...other ...other...Confectionery. The rate of duty will be 6.5 percent ad valorem.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204

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,

Robert B. Swierupski
Director,

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