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March 24, 1999

CLA-2-18:RR:NC:SP:232 D88687

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900; 1806.90.5500; 1806.90.5900; 2101.12.9000

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

RE: The tariff classification of CS59E Maracaibo Rondo, DC56E Almonosa F, DC57E Cappuccino F from Switzerland.

Dear Mr. Schellenberger:

In your letter dated January 27, 1999, you requested a tariff classification ruling.

You submitted descriptive literature and samples of three items. The products in question are all said to be ready to use without further processing upon importation. The first product, CS59E Maracaibo Rondo, dark chocolate in coins, is shaped into round wafers and packed in 2 kg bags. One carton contains 3 bags of 2 kg each, 1 case of 12 kg contains 2 such cartons. It is intended for use in preparing pralines, ganaches, and creams, and/or for molding hollow forms. Product CS59E Maracaibo Rondo is stated to contain 54 percent cocoa mass, 34 percent sugar, 11 percent cocoa butter, and traces of lecithin and vanillin.

The next two products are intended for use as fillings for desserts: cakes, pastries, petits fours, pralines, confectioneries, etc.. Both are hard pastes that will be imported in 5 kg pails. Product DC56E Almonosa F, firm almond praline cream, is said to contain 43 percent sugar, 38 percent almonds, 15 percent hardened vegetable fat, 2 percent soy flour, 2 percent cocoa mass, and traces of cocoa butter, dextrose, vanillin and lecithin.

The last item, product DC57E Cappuccino F, firm praline cream, is stated to consist of 39 percent sugar, 39 percent partially hardened vegetable fat, 14 percent skimmed milk powder, 5 percent milk powder, 2 percent roasted coffee, and traces of cocoa powder, vanillin and lecithin. Its milk fat content is said to be 1.3 percent.

The applicable subheading for the CS59E Maracaibo Rondo, dark chocolate in coins, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.55 Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: 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 4.1 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 1806.90.5900, HTS, and dutiable at the rate of 38.3 cents per kilo plus 6.2 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.62, HTS.

The applicable subheading for the DC56E Almonosa F, firm almond praline cream, will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars... or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: Other. The rate of duty will be 8.8 percent ad valorem.

The applicable subheading for the DC57E Cappuccino F, firm praline cream, will be 2101.12.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: Other: Other. The rate of duty will be 8.8 percent ad valorem.

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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