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May 19, 1999

CLA-2-18:RR:NC:SP:232 E81189

CATEGORY: CLASSIFICATION

TARIFF NO.: 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 BRR 5 Dark Chocolate from Ghana.

Dear Ms. Abbott-Jamieson:

In your letter dated April 26, 1999 you requested a tariff classification ruling.

Samples of small chocolate bars were submitted with your request. The subject merchandise is stated to contain 49 percent cocoa liquor, 29.4 percent sugar, 10.5 percent cocoa butter, 10.5 percent cocoa powder, 0.6 percent lecithin and a small quantity of vanilla. Noting your previous requests, it is assumed that the product will also be melted, re-tempered, molded and repackaged after importation. Initially, the chocolate will be imported in twelve pound slabs, packaged as a single slab, or in multiple slabs totaling 500 pounds or more. At a later date, the chocolate will be imported in ten pound slabs, packaged either 5 to a box, or in large totes weighing in excess of 500 pounds each.

The applicable subheading for the BRR 5 Dark Chocolate, 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 or slabs 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 9904.17.56, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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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See also:

• Tariff No.: 1806.20.95 - Chocolate and preps w/cocoa, nesoi, o/2kg but n/o 4.5 kg, n/o 65% sugar, desc in Ch17 US note 3, subj. to Ch17 US note 8, not GN15
• Tariff No.: 1806.20.98 - Chocolate and preps w/cocoa, neosi, o/2kg but n/o 4.5 kg, n/o 65% sugar, desc in Ch17 US note 3, not subj to Ch.17 US note 8, not GN15
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more