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March 19, 1999

CLA-2-18:RR:NC:SP:232 D88686

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.5900

Mr. Fernando Flores
Ferca International
8911 McPherson Unit 5-D
Laredo, Texas 78045

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a Chocolate Powdered Drink Mix from Mexico; Article 509

Dear Mr. Flores:

In your letter dated February 19, 1999, on behalf of Hispamex Food Products Inc., you requested a ruling on the status of a chocolate powdered drink mix from Mexico under the NAFTA.

A sample and information were submitted with your initial request dated January 11, 1999. The sample consists of a chocolate powdered drink mix called ChocoLatin, which is packaged in a 13 ounce metal can. The subject merchandise is stated to contain 76.6 percent sugar, 20.0 percent cocoa powder, and small quantities of various vitamins, flavors, etc. You indicate that the cocoa and vitamins originate in the United States, and the balance of ingredients are from Mexico. For purposes of this ruling, it is assumed that U.S. cocoa powder was produced from non-NAFTA cocoa beans. The ingredients are combined, processed and then packaged into the retail containers in Mexico for shipment to the United States.

The applicable tariff provision for the chocolate powdered drink will be 1806.90.5900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food prepartions containing cocoa: other...other... other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...other. The general rate of duty will be 38.3 cents per kilogram plus 6.2 percent ad valorem..

The non-originating material used to make the chocolate drink mix has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/18. The chocolate powder drink mix will be entitled to a free rate of duty if entered under the terms of General Note 12 of the Harmonized Tariff Schedule of the United States, and imported in quantities that fall within the quantitative limits described in U.S. note 20 to subchapter 6 of chapter 99 HTS pursuant to subheading 9906.18.82. If the quantitative limits of U.S. note 20 to subchapter 6 of chapter 99 have been reached, and if the product is valued not over 42.1 cents per kilogram, it will be dutiable at the rate of 15.9 cents per kilogram in subheading 9906.18.83, HTS. If valued over 42.1 cents per kilogram, the rate of duty will be 37.8 percent ad valorem, pursuant to subheading 9906.18.84, HTS, 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).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

A copy of the 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
Director,

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See also:

• Tariff No.: 1806.90.59 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: not subj to Ch17 US note 8, not GN15
• Tariff No.: 9906.18.82 - Mexico goods: Chocolate and other food preparations with cocoa, in 1806.90.59, within quota, in nt. 20
• Tariff No.: 9906.18.83 - Mexico goods: Chocolate and other food preparations with cocoa, in 1806.90.59, other, not over $0.421/kg
• Tariff No.: 9906.18.84 - Mexico goods: Chocolate and other food preparations with cocoa, in 1806.90.59, other, other