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NY E84564

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August 3, 1999

CLA-2-18:RR:NC:SP:232 E84564

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.0400; 1806.32.0800

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

RE: The tariff classification of Milk Chocolate Couverture from Switzerland

Dear Mr. Schellenberger:

In your letter dated June 16, 1999, you requested a tariff classification ruling.

You sent descriptive literature and samples of a milk chocolate couverture which is imported ready to use. It will be imported formed into 1250 gram bars, packed two together and further packed four to a 10 kg case, then shipped in two cases per 20 kg master case. The product will be used to prepare creams and ganaches, to coat pralines and specialties, and/or to mold hollow forms. Product CL01E Ambra, milk couverture, is said to consist of 40 percent sugar, 25 percent cocoa butter, 24 percent whole milk powder, 10 percent cocoa mass, and traces of lecithin and vanillin. The milk fat content is said to be 6.1 percent.

The applicable subheading for the CL01E Ambra, milk couverture, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806. 32.0400, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other, containing over 5.5 percent by weight of butterfat: 

Described in additional U.S. note 2 to chapter 18 and entered pursuant to its provisions. The rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, and the product does not contain less than 21 percent by weight of milk solids, classification is under 1806.32.0800, HTS, and dutiable at the rate of 54.4 cents per kilogram plus 4.4 percent ad valorem. In addition, products classified in subheading 1806.32.0800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.09 to 9904.18.14, 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.: 1806.32.04 - Chocolate, nt filled, in blocks/slabs/bars 2kg or less, subj. to add US note 2 to Ch. 18
• Tariff No.: 1806.32.08 - Chocolate, not filled, 21% or more milk solids, in blocks/slabs/bars 2kg or less
• Tariff No.: 9904.18.09 - Chocolate w/ov 5.5% butterfat, in 1806.20.26, 1806.20.28, 1806.32.06, etc, entered in value safeguard period, under $0.20/kg
• Tariff No.: 9904.18.14 - Chocolate w/ov 5.5% butterfat, in 1806.20.26, 1806.20.28, 1806.32.06, etc, entered in value safeguard period, $1/kg or more