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NY D85223




December 18, 1998

CLA-2-18:RR:NC:SP:232 D85223

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2010; 1806.32.3000

Ms. Susan Abbott-Jamieson
Chocolate By Jamieson, Ltd.
744 Old Dobbin Road
Lexington, KY 40502-2879

RE: The tariff classification of Chocolate from Ghana.

Dear Ms. Abbott-Jamieson:

In your letter dated November 20, 1998, you requested a tariff classification ruling.

You submitted samples and descriptive literature with your request. The merchandise in question is dark chocolate which will be imported in various sizes. The chocolate will be shaped into bars of 20 grams, 50 grams, and/or 100 grams, wrapped for retail sale. The chocolate will also be shipped in 25 kilo blocks. All of these shapes are said to consist of 49.8 percent cocoa liquor, 38.6 percent sugar, 11 percent cocoa butter, and traces of lecithin and vanillin.

The applicable subheading for the 25 kilo blocks of chocolate 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 duty rate will be free.

The applicable subheading for all three sizes of the chocolate bars 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 duty rate will be 4.5 percent ad valorem. Effective January 1, 1999, the rate of duty will be 4.4 percent ad valorem.

Articles classifiable under subheading 1806.32.3000, HTS, which are products of Ghana are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Additional requirements may be imposed on these products 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,

Robert B. Swierupski

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