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NY F85827




May 3, 2000

CLA-2-18:RR:NC:SP:232 F85827

CATEGORY: CLASSIFICATION

TARIFF NO.:1806. 32.0400; 1806.32.0600; 1806.32.3000; 1806.90.1500; 1806.90.1800; 1806.90.9090

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

RE: The tariff classification of Dark Chocolate Couverture from Switzerland

Dear Mr. Schellenberger:

In your letter dated April 7, 2000, you requested a tariff classification ruling.

You sent descriptive literature with your request. Samples of two varieties of dark chocolate couverture which will be imported ready to use had been supplied previously. You state that these products will be imported in 0.5 kilogram bags, packed twenty in a 10 kg case, and shipped two cases to a 20 kg master case, however the samples submitted were in the form of bars. Both of the products will be used to coat pralines, cookies, petit fours and cakes, to prepare ganaches and chocolate desserts, and/or to mold fancy items. Product CL59E Maracaibo 65% Grand Cru, dark couverture extra fine, is said to consist of 54 percent cocoa mass, 34 percent sugar, 11 percent cocoa butter, and traces of lecithin and vanilla. Product CL66E Maracaibo Creole 49% Grand Cru, light dark couverture extra fine, is said to consist of 36 percent sugar, 32 percent cocoa mass, 17 percent cocoa butter, 11 percent cream powder, 4 percent skimmed milk powder, and traces of lecithin and vanilla. Its milk fat content is said to be 7.17 percent.

The applicable subheading for the Product CL59E Maracaibo 65% Grand Cru, dark couverture extra fine, if imported in bars and weighing 0.5 kilograms, will be 1806.32.3000 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 4.3 percent ad valorem. If imported in 0.5 kilogram bags the applicable subheading for Product CL59E Maracaibo 65% Grand Cru will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: OtherOther. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the Product CL66E Maracaibo Creole 49% Grand Cru, light dark couverture extra fine, if imported in bars and weighing 0.5 kilograms, and 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 contains less than 21 percent by weight of milk solids, classification is under 1806.32.0600, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified in subheading 1806.32.0600, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.09 to 9904.18.14, HTS.

The applicable subheading for the Product CL66E Maracaibo Creole 49% Grand Cru, light dark couverture extra fine, If imported in 0.5 kilogram bags and if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: 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 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, and the product contains less than 21 percent by weight of milk solids, classification is under subheading 1806.90.1800, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheadings 1806.90.1800, 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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