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April 22, 1999

CLA-2-18:RR:NC:SP:232 D89987

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9090; 2106.90.8200

Mr. P. Todd Fredette
A.N. Deringer, Inc.
173 West Service Road
Champlain, NY 12912

RE: The tariff classification of Chocolate Fondue and White Chocolate Fondue from Canada.

Dear Mr. Fredette:

In your letter dated March 24, 1999, on behalf of Le Farfadet Confiserie of Laval-Ouest, Quebec, Canada, you requested a tariff classification ruling.

You submitted descriptive literature and samples with your request. The subject merchandise is five varieties of chocolate or white chocolate fondue. The fondues can be used hot or cold as a media for dipping fruit or other dessert items. The products will be imported in various sizes for retail sale; the samples submitted were in 50 gram and 350 gram frosted glass jars. Informational tags are tied with raffia around the necks of the samples. There is brown paper covering the lids of the larger jars, secured with the raffia. The larger samples are also decorated with plastic fruits, not necessarily indicative of any fruit content of the subject fondue.

The “Raspberry Chocolate” fondue is stated to consist of 24.04 percent dark chocolate, 24.04 percent milk, 24.04 percent raspberry puree, 15.03 percent sugar, 9.31 percent water, 1.8 percent corn starch, 1.7 percent glucose, and traces of flavors, cream of tartar and potassium sorbate. The next item, the “Banana Chocolate” fondue is described as containing 24.07 percent dark chocolate, 24.07 percent milk, 24.07 percent banana puree, 15.04 percent sugar, 9.32 percent water, 1.8 percent corn starch, 1.6 percent glucose, and traces of cream of tartar and potassium sorbate.

The “Candied Orange White Chocolate” fondue is said to consist of 45.34 percent white chocolate, 25.67 percent milk, 14.79 percent sugar, 7.53 percent water, 2.26 percent glucose, 2.14 percent corn starch, 1.14 percent crystallized orange peel, 1.1 percent orange emulsion, and traces of cream of tartar and potassium sorbate. The next item, the “Cherry White Chocolate” fondue is stated to contain 43.44 percent white chocolate, 21.79 percent milk, 13.59 percent sugar, 8.69 percent water, 8.2 percent maraschino cherry, 2.2 percent corn starch, 1.98 percent glucose, and traces of flavors, cream of tartar and potassium sorbate. The last product, the “Pistachio White Chocolate” fondue is described as containing 46.25 percent white chocolate, 23.13 percent milk, 14.45 percent sugar, 9.6 percent water, 2.75 percent pistachio paste, 2.31 percent corn starch, 1.45 percent glucose, and traces of cream of tartar and potassium sorbate.

The applicable tariff provision for the “Raspberry Chocolate” fondue and the “Banana Chocolate” fondue will be 1806.90.9090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other...Other. The general rate of duty will be 6.2 percent ad valorem.

The applicable tariff provision for the “Candied Orange White Chocolate” fondue, the “Cherry White Chocolate” fondue, and the “Pistachio White Chocolate” fondue will be 2106.90.8200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Food preparations not elsewhere specified or included: Other: Containing over 10 percent by weight of milk solids: Other: Other. The general rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

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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