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NY E89180




October 26, 1999

CLA-2-18:RR:NC:SP:232 E89180

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 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 RR4 (Dark Chocolate with Milk), 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 retail sale after importation. Product RR4 is said to contain 41.35 percent sugar, 23.8 percent cocoa butter, 13.7 percent cocoa liquor, 11.06 percent whole milk powder, 9.62 percent cocoa powder, 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 the RR4 (Dark Chocolate with Milk) 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, 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: 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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