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NY E88904




December 7, 1999

CLA-2-18:RR:NC:SP:232 E88904

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.3000

Mr. Raymond Dube
ROE Logistics
474 Rue McGill
Suite 300
Montreal, Canada H2y 2H2

RE: The tariff classification of Dark Chocolate Couverture from Switzerland and/or Germany

Dear Mr. Dube:

In your letter dated October 19, 1999, on behalf of Barry Callebaut USA, Inc. of St. Albans, Vermont, and Barry Callebaut Canada of St. Hyacinthe, Quebec, you requested a tariff classification ruling.

You supplied descriptive literature with your request. The subject merchandise is “Couverture Onyx Swiss Top dark 60%”, product #1037105. This is described as a hard dark chocolate couverture which will be imported in 12 kilogram boxes. For the purposes of this ruling it is understood that the product is in the form of a 2 kilogram bar. It is stated to contain 50.08 percent cocoa mass, 36.71 percent sugar, 12.56 percent cocoa butter, and traces of lecithin and vanilla.

The applicable subheading for the “Couverture Onyx Swiss Top dark 60%”, product #1037105, will be1806.32.3000 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: Other. The rate of duty will be 4.4 percent ad valorem. For importations occurring after January 1, 2000, the rate of duty will be.4.3 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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