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NY C83188




January 27, 1998

CLA-2-18:RR:NC:SP:232 C83188

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2010; 1806.20.2090

Mr. Patrick Aldred
Belcolade
8030 National Highway
Pennsauken, NJ 08109

RE: The tariff classification of Chocolate Blocks from Belgium.

Dear Mr. Aldred:

In your letter dated January 6, 1998, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The merchandise in question is 5 kilogram blocks of chocolate of varying compositions. The ingredient breakdown information and related samples had been submitted in previous ruling requests. The first item, Product C501/J, dark chocolate, is said to consist of 46 percent cocoa liquor, 9.6 percent cocoa butter, 43.8 percent sucrose, and traces of lecithin and vanillin. The second item, Product CAR-M, caramel milk chocolate, is said to consist of sugar, cocoa butter, whole milk powder, skimmed milk powder, cocoa liquor, caramel powder, whey powder, lactose and lecithin.

Product M431/M, milk chocolate, is said to consist of 41.17 percent sucrose, 21.83 percent cocoa butter, 10.49 percent cocoa liquor, 20 percent whole milk powder, 5.94 percent skimmed milk powder, and traces of lecithin and flavor. The last item, Product 0331/M, milk chocolate, is stated to contain 43.72 percent sucrose, 22.92 percent cocoa butter, 11.62 percent cocoa liquor, 14.29 percent whole milk powder, 6.9 percent skimmed milk powder, and traces of lecithin and flavor.

The applicable subheading for the C501/J will be 1806.20.2010, 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: 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...Not containing butterfat or other milk solids. The rate of duty will be free.

The applicable subheading for the CAR-M, the M431/M, and the 0331/M 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, 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: 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.

Your inquiry does not provide enough information for us to give a classification ruling on Product C501/N. Your request for a classification ruling should include an ingredient breakdown. 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,

Robert B. Swierupski

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