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NY I83152

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July 16, 2002

CLA-2-18:RR:NC:SP:232 I83152

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.5500; 1806.90.5900

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of Cocoa Packets from China

Dear Ms. Dorfman:

In your letter received June 11, 2002, on behalf of Houston Harvest Gift Products of Franklin Park, Illinois, you requested a tariff classification ruling.

You submitted descriptive literature and product photographs with your request. The subject merchandise is ”Irish Cream Cocoa Mix”, which will be imported in 35 gram packets for retail sale. The consumer adds water or milk to produce a beverage. The cocoa is said to contain 47 percent sugar, 25.4 percent glucose syrup solids, 15 percent cocoa powder, 10 percent hydrogenated coconut oil, and traces of flavor, vanillin, egg yolk powder, stabilizers and emulsifiers.

The applicable subheading for the ”Irish Cream Cocoa Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17 will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: 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 3.5 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 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

The Food and Drug Administration may impose additional requirements on this product. You may contact the FDA at:

Food and Drug Administration
Division of Import Operations and Policy
5600 Fishers Lane
Rockville, Maryland 20857
Telephone: (301) 443-6553

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.: 1806.90.55 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: subj to Ch17 US note 8, not GN15
• Tariff No.: 1806.90.59 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: not subj to Ch17 US note 8, not GN15
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more