NY D86033 - The tariff classification and status under the North American Free Trade Agreement (NAFTA), of sweetened cocoa powder from Mexico; Article 509 - United States International Trade Commision Rulings

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January 7, 1999

CLA-2-18:RR:NC:SP:232 D86033

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.10.5500

Mr. Robert V. Tinkham
Chicago Sweeteners Incorporated
1700 Higgins Road
Suite 610
Des Plaines, Illinois 60018

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of sweetened cocoa powder from Mexico; Article 509

Dear Mr. Tinkham:

In your letter dated December 14, 1998 you requested a ruling on the status of sweetened cocoa powder from Mexico under the NAFTA.

The subject merchandise is stated to contain 97.5 percent sugar and 2.5 percent cocoa powder. The sugar will be grown and refined in either the United States or Mexico. The cocoa powder will be manufactured in the United States from cocoa beans grown in non-Nafta countries. The sugar and cocoa powder will be measured, proportioned and blended in Mexico. The sweetened cocoa powder will be imported into the United States in 50, 100 or 2000 pound packages. It will be used as an ingredient in the manufacture of confections and chocolate drinks.

The applicable tariff provision for the sweetened cocoa powder will be 1806.10.5500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for cocoa powder, containing added sugar or other sweetening matter: containing 90 percent or more by dry weight of sugar...articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17...other. The general rate of duty will be 34.6 cents per kilogram.

Each of the non-originating materials used to make the sweetened cocoa powder has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/18. The sweetened cocoa powder will be entitled to a free rate of duty under subheading 9906.18.51, HTS, subject to the quantitative limits specified in U.S. note 18 to subchapter VI. If the quantitative limits of U.S. note 18 to subchapter VI have been reached, and the product is valued not over 31.2 cents per kilogram, the rate of duty will be 15 cents per kilogram under subheading 9906.18.5200, HTS. If the quantitative limits specified in U.S. note 18 to subchapter VI have been reached, and the product is valued over 31.2 cents per kilogram, the rate of duty will be 48.1 percent ad valorem under subheading 9906.18.5300, HTS, under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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 this ruling, contact National Import Specialist John Maria at 212-466-5730.

Sincerely,

Robert B. Swierupski
Director,

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