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NY D80577


August 12, 1998

CLA-2-18:RR:NC:SP:232 D80577

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000; 2106.90.9500; 2106.90.9700

Mr. Claude Schellenberger

Max Felchlin, Inc.

Bahnhofstrasse 63

CH-6431 Schwyz, Switzerland

RE: The tariff classification of DC61E Choco-Bake and KB50E Macron from Switzerland.

Dear Mr. Schellenberger:

In your letter dated July 16, 1998, you requested a tariff classification ruling.

You submitted descriptive literature and samples of two items. The products in question are both said to be ready to use without further processing upon importation. The first product, DC61E Choco-Bake, chocolate filling, is a soft, dark brown, paste which will be imported in 6 kg pails. It is intended for use as a filling for fast production of chocolate desserts such as chocolate-filled rolls, croissants and other pastries. It is stated to contain 48 percent sugar, 21 percent vegetable oil, 12 percent low-fat cocoa powder, 6 percent glucose, 4 percent hydrogenated vegetable fat, 3 percent soya flour, 3 percent whey powder, 2 percent cocoa mass, 1 percent cocoa butter, and traces of lecithin and dextrose.

The next item, product KB50E Macron, hazelnut mix for macaroons, is a coarse beige granular product which will be imported in 1.4 kg bags, packed 6 bags to a case. It will be used for production of macaroons and as hazelnut filling. It is said to consist of 62 percent sugar, 32 percent hazelnuts, 3 percent eggwhite powder, 2 percent starch, 1 percent soya flour, 1 percent fructose, and traces of a leavening agent.

The applicable subheading for the DC61E Choco-Bake will be 1806.20.6000, 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: confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-
fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The rate of duty will be 2.2 percent ad valorem.

The applicable subheading for the KB50E Macron, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedules of the United States (HTS), which provides for Food preparations not elsewhere specified or included: 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 10 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 2106.90.9700, HTS, and dutiable at the rate of 30.5 cents per kilo plus 9 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

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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