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NY C89127


July 10, 1998

CLA-2-18:RR:NC:SP:232 C89127

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.9000

Mr. Pier Fontanot Ventura

Procacao S.A.

Avenida Maquinarias 2250

Lima 1, Peru

RE: The tariff classification of Chocolate Bars from Peru.

Dear Mr. Ventura:

In your letter dated June 10, 1998, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The subject merchandise is five varieties of chocolate, 3 ounces each, to be imported packaged for retail sale. It is assumed for the purposes of this ruling, based on a telephone conversation with you, that all the chocolates are shaped into bars and are not filled. The first product, "milk deluxe" is stated to consist of 47.78 percent sugar, 28.87 percent hydrogenated vegetable fat, 10.95 percent skimmed milk powder, 6.97 percent whole milk powder, 4.98 percent cocoa powder, and traces of lecithin and vanillin. The second product, "dark supreme" is stated to contain 48.78 percent sugar, 29.87 percent hydrogenated vegetable fat, 14.93 percent cocoa powder, 5.97 percent skimmed milk powder, and traces of lecithin and vanillin.

The third product, "almonds" is stated to consist of 42.07 percent sugar, 25.41 percent hydrogenated vegetable fat, 11.97 percent almonds, 9.63 percent skimmed milk powder, 6.14 percent whole milk powder, 4.38 percent cocoa powder, and traces of lecithin and vanillin. The fourth product, "hazelnuts" is described as consisting of 42.07 percent sugar, 25.41 percent hydrogenated vegetable fat, 11.97 percent hazelnuts, 9.63 percent skimmed milk powder, 6.14 percent whole milk powder, 4.38 percent cocoa powder, and traces of lecithin and vanillin. The fifth product, "pecan nuts & raisins" is stated to consist of 39.69 percent sugar, 23.97 percent hydrogenated vegetable fat, 9.09 percent skimmed milk powder, 8.48 percent pecans, 8.48 percent raisins, 5.79 percent whole milk powder, 4.14 percent cocoa powder, and traces of lecithin and vanillin.

The applicable subheading for all five types of the chocolate bars will be 1806.32.9000, 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: Other: Other. The duty rate will be 6.3 percent ad valorem.

Articles classifiable under subheading 1806.32.9000, HTS, which are products of Peru are entitled to duty free treatment under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations.

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 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,


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