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NY E89061





October 28, 1999

CLA-2-18:RR:NC:SP:232 E89061

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.3800

Ms. Susan Abbott-Jamieson
Chocolate By Jamieson, Ltd.
744 Old Dobbin Road
Lexington, KY 40502-2879

RE: The tariff classification of Chocolate from Ghana

Dear Ms. Abbott-Jamieson:

In your letter dated October 6, 1999, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The subject merchandise is Product RR5 (Milk Chocolate), which will be imported in 100 gram tablets that are packaged in 65 pound boxes. It will be melted down and reshaped and packaged for sale after importation. Product RR5 (Milk Chocolate), is said to consist of 39.36 percent sugar, 24.94 percent cocoa butter, 22.43 percent whole milk powder, 12.81 percent cocoa liquor, and traces of lecithin and vanilla. It is assumed, for the purposes of this ruling and based on the facts as stated, that this product does not contain over 5.5 percent by weight of butterfat.

The applicable subheading for Product RR5 (Milk Chocolate) in 100 gram tablets, bulk packaged, will be 1806.20.3800, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, 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: 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: Other:

Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Other. The rate of duty will be 54.4 cents per kilogram plus 4.4 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 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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