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March 3, 1999

CLA-2-18:RR:NC:SP:232 D87696

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2090; 1806.20.9500; 1806.20.9800

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 February 1, 1999, you requested a tariff classification ruling.

You submitted samples and descriptive literature with your request. The merchandise in question is three varieties of chocolate which will be imported in ten pound blocks, packed 5 to a box.

The first item, product BR3 (Dark Chocolate with Milk), is said to consist of 41.22 percent sugar, 37.47 percent cocoa liquor, 15.69 percent cocoa butter, 5.15 percent whole milk powder, and traces of lecithin and vanilla.

The second product, RR4 (Dark Chocolate with Milk), is said to contain 41.35 percent sugar, 23.8 percent cocoa butter, 13.7 percent cocoa liquor, 11.06 percent whole milk powder, 9.62 percent cocoa powder, and traces of lecithin and vanilla. It is assumed, for the purposes of this ruling and based on the facts as stated, that this product does not contain over 5.5 percent by weight of butterfat.

The third item, product RR5 (Milk Chocolate), is said to consist of 39.36 percent sugar, 24.94 percent cocoa butter, 22.43 percent whole milk powder, 12.81 percent cocoa liquor, and traces of lecithin and vanilla.

The applicable subheading for products BR3 (Dark Chocolate with Milk) and RR5 (Milk Chocolate) will be 1806.20.2090, 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... Containing butterfat or other milk solids. The duty rate will be free.

The applicable subheading for the RR4 (Dark Chocolate with Milk) if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500 Harmonized Tariff Schedules 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: Other: 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 1806.20.9800, HTS, and dutiable at the rate of 38.3 cents per kilogram plus 8.8 percent ad valorem. In addition, products classified in subheading 1806.20.9800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.60, HTS.

Articles classifiable under subheading 1806.20.9500, 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 212-637-7059.

Sincerely,

Robert B. Swierupski

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