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February 3, 1999

CLA-2-18:RR:NC:SP:232 D87053

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.1600; 1806.32.1800

Mr. Claude Schellenberger
Max Felchlin, Inc.
Bahnhofstrasse 63
CH-6431 Schwyz, Switzerland

RE: The tariff classification of Chocolate Couverture from Switzerland.

Dear Mr. Schellenberger:

In your letter dated January 21, 1999, you requested a tariff classification ruling.

You sent descriptive literature and samples of two types of chocolate couverture which will be imported ready to use without further processing. They will be imported formed into 1250 gram bars, packed four in a 10 kg case, shipped two cases to a 20 kg master case. The products will be used to coat chocolates and chocolate specialties, for ganaches and chocolate desserts, and/or to mold fancy items.

Product CL09E MCM 2000, milk couverture extra fine, is said to contain 40 percent sugar, 27 percent cocoa butter, 22 percent partly skimmed milk powder, 10 percent cocoa mass, and traces of lecithin, dried malt extract, and vanillin. Its total milk fat content is 3.9 percent. Product CL20E MCD 2000, dark couverture extra fine, is said to contain 46 percent sugar, 32 percent cocoa mass, 19 percent cocoa butter, 2 percent whey powder, and traces of lecithin and vanillin.

The applicable subheading for the CL09E MCM 2000, milk couverture extra fine, will be 1806.32.1800, 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: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Other: Other. The rate of duty will be 54.4 cents per kilogram plus 4.4 percent ad valorem. In addition, products classified in subheading 1806.32.1800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.26, HTS.

The applicable subheading for the CL20E MCD 2000, dark couverture extra fine, will be 1806.32.1600, 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: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Other: containing less than 21 percent by weight of milk solids. The rate of duty will be 38.3 cents per kilogram plus 4.4 percent ad valorem. In addition, products classified in subheading 1806.32.1600, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.25, 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 212-637-7059.

Sincerely,

Robert B. Swierupski

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