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NY M80328




March 2, 2006

CLA-2-18:RR:NC:SP:232 M80328

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.5000; 1806.32.3000

Mr. Evan Severson
Archer Daniels Midland Company
Office of Compliance & Ethics
1001 North Brush College Road
Decatur, IL 62521

RE: The tariff classification of chocolate liquor/sugar blends from Brazil

Dear Mr. Severson:

In your letter dated February 7, 2006 you requested a tariff classification ruling.

Samples of two individually wrapped chocolate bars were submitted with your initial request dated December 12, 2005. The subject merchandise consists of two products: S-2868 and S-2870. Item S-2868 is stated to contain 49.75 percent sugar, 49.75 percent chocolate liquor and 0.50 percent soy lecithin. The chocolate liquor will be manufactured in Brazil with a minimum of 50 percent cocoa beans of Brazilian origin and the balance of the cocoa beans from the Ivory Coast and Indonesia. The sugar and soy lecithin are products of Brazil. The product will be imported in 0.5 kilogram bars in 25 kilogram bags or cases. Item S-2870 is stated to contain 50 percent sugar and 50 percent chocolate liquor. The chocolate liquor will be manufactured in Brazil with a minimum of 50 percent cocoa beans of Brazilian origin and the balance of the cocoa beans from the Ivory Coast and Indonesia. The sugar is produced in Brazil. The product will be imported in “kibbled” form, which is described as solid chunks that vary in size and weight. This item will be imported in bulk packages weighing 25 kilograms. The chocolate liquor/sugar blends will be combined with additional ingredients to produce various finished chocolate products.

The applicable subheading for the S-2870 chocolate liquor/sugar blend will be 1806.20.5000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUS), 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Other: Other. The rate of duty will be 4.3 percent ad valorem.

The applicable subheading for the S-2868 chocolate liquor/sugar blend will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Other. The rate of duty will be 4.3 percent ad valorem.

The S-2868 product is not classified under subheading 1806.20.5000, HTS, because it will be imported in bars weighing not more than 2 kilograms.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheadings 1806.20.5000 and 1806.32.3000, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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 our Web site at www.cbp.gov and search for the term "GSP".

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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