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NY I81731

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May 29, 2002

CLA-2-18:RR:NC:SP:232 I81731

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.8100; 1806.20.8300; 2106.90.6400; 2106.90.6600

Mr. Steven Everard
M.E. Franks, Inc.
175 Strafford Avenue, Suite 230
Wayne, PA 19087

RE: The tariff classification of various anhydrous milk fat preparations from England

Dear Mr. Everard:

In your letter received May 15, 2002 you requested a tariff classification ruling.

The subject merchandise consists of three products: 85 percent to 95 percent anhydrous milk fat mixed with 5 percent to 15 percent cocoa butter, 85 percent to 95 percent anhydrous milk fat mixed with 5 percent to 15 percent cocoa liquor, and 85 percent to 95 percent anhydrous milk fat mixed with 5 percent to 15 percent cocoa butter and cocoa liquor. The blended products will be imported in one of the following: 20 kilogram cartons, 25 kilogram cartons, 200 kilogram plastic or steel drums, 1,000 kilogram totes or 20 foot bulk containers. The merchandise will be used in the production of chocolate, confections and/or ice cream.

The applicable subheading for the 85 percent to 95 percent anhydrous milk fat mixed with the 5 percent to 15 percent cocoa liquor, and the 85 percent to 95 percent anhydrous milk fat mixed with the 5 percent to 15 percent cocoa butter and cocoa liquor, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: Dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 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 10 to chapter 4 have been reached, the product will be classified in subheading 1806.20.8300, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1806.20.8300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.

The applicable subheading for the 85 percent to 95 percent anhydrous milk fat mixed with the 5 percent to 15 percent cocoa butter, if imported in quantities that fall within the limits described in additional U.S. note to chapter 4, will be 2106.90.6400 Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included...other...other...containing over 10 percent by weight of milk solids...other, dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 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 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66.

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 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 1806.20.81 - Chocolate/oth preps with cocoa, ov 2kg but n/o 4.5 kg, (dairy prod. descr. in Ch.4 US note 1), n/o 65% sugar, subj to Ch.4 nte 10, not GN15
• Tariff No.: 1806.20.83 - Chocolate/oth preps w/cocoa, o/2kg but n/o4.5 kg (dairy prod. of Ch4 US note 10), n/o 65% sugar, 21% or more milk solids, not GN15
• Tariff No.: 2106.90.64 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: subject to add US note 10 to Ch.4, not GN15
• Tariff No.: 2106.90.66 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: not subject to Ch4 US note 10, not GN15
• Tariff No.: 9904.04.59 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, under $0.30/kg
• Tariff No.: 9904.04.66 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, $1.50/kg or more