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NY I89740

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January 23, 2003

CLA-2-18:RR:NC:SP:232 I89740

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.8100; 1806.20.8300

Mr. Bernard D. Liberati
Morris Friedman & Co.
325 Chestnut Street (Suite 415)
Philadelphia, PA 19106-3883

RE: The tariff classification of confectionery mixes from Canada, New Zealand, Australia and the United Kingdom

Dear Mr. Liberati:

In your letter dated January 3, 2002, on behalf of Berkshire Dairy and Food Products, Inc. you requested a tariff classification ruling.

The subject merchandise consists of two types of confectionery mixes. Item AMF97CL contains 97 percent milk fat and 3 percent chocolate liquor. Item AMF95CL contains 95 percent milk fat and 5 percent chocolate liquor. The products will be imported frozen in containers ranging from 25 kilogram cartons to 1000 kilogram bulk transport containers. The confectionery mixes will be used as an ingredient in the manufacture of confectionery or other food items.

The applicable subheading for the item AMF97CL and item AMF95CL confectionery mixes, 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 general 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. These additional duties do not apply to products of Canada.

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.: 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