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NY K89015




September 15, 2004

CLA-2-18:RR:NC:SP:232 K89015

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.9000

Ms. Norma Sanchez
Sucesores Pedro Cortés, Inc.
GPO Box 363626
San Juan, Puerto Rico 00936-3626

RE: The tariff classification of a Chocolate Product from Santo Domingo

Dear Ms Sanchez:

In your letter received August 27, 2004, you requested a tariff classification ruling.

You submitted descriptive literature and a product sample with your request. The subject merchandise is called a sweet baking chocolate bar. This consists of ten individually wrapped bars, weighing 26 gram each, and packed ten to a box for retail sale. The consumer melts the bars in hot milk to produce a beverage. The bars are stated to contain70.3 percent sugar, 27.94 percent chocolate liquor, 1.19 percent cocoa butter, and traces of lecithin, salt, and vanillin.

The applicable subheading for the sweet baking chocolate bar will be 1806.32.9000, 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: Other: Other. The rate of duty will be 6 percent ad valorem.

Articles classifiable under subheading 1806.32.9000, HTS, which are products of Santo Domingo are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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