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NY K89016




September 15, 2004

CLA-2-18:RR:NC:SP:232 K89016

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000

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 a chocolate flavored ice cream coating or shell. It will be imported in 45-pound plastic pails. The product is said to consist of 46 percent coconut oil, 35.14 percent sugar, 18.5 percent chocolate liquor, and traces of lecithin and vanillin.

The applicable subheading for the chocolate flavored shell will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, 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: Confectioner’s coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The duty rate will be 2 percent ad valorem.

Articles classifiable under subheading 1806.20.6000, 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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