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April 23, 1999

CLA-2-18:RR:NC:SP:232 D89991

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9090

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

RE: The tariff classification of Chocolate Syrups 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 syrup which will be imported in various sizes for retail sale; the samples submitted were in 7 1/2 inch tall, 250 milliliter frosted glass bottles. The samples have informational tags tied with raffia around the neck. There is brown paper covering the lids, which are also decorated with plastic fruits or berries, not necessarily indicative of any fruit content of the syrups, and with cinnamon sticks and flat wooden spoons. The syrups are intended for use in milkshakes or as coatings for fruit, ice cream, pancakes, etc..

The “Kahlua” syrup is said to contain 56 percent sugar, 28 percent water, 8.85 percent cocoa, 6 percent glucose, and traces of alcohol, flavors, cream of tartar and potassium sorbate. The “Raspberry”, “Amaretto”, and “Mint” flavored syrups are stated to consist of 56 percent sugar, 28 percent water, 8.95 percent cocoa, 6 percent glucose, and traces of flavors, cream of tartar and potassium sorbate. The last product, “Double Chocolate” syrup, is described as containing 56 percent sugar, 28 percent water, 9.92 percent cocoa, 6 percent glucose, and traces of cream of tartar and potassium sorbate.

The applicable tariff provision for the “Kahlua”, the “Raspberry”, the “Amaretto”, the “Mint”, and the “Double Chocolate” flavored chocolate syrups 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.

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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