CLA-2 CO:R:C:G 085596 SS
Mr. Albert M. Kirchmayr
Kirchmayr Chocolatier, Ltd.
6223 1/2 North Charles Street
Baltimore, MD 21212
RE: Chocolate from Germany in 5.5 Pound Blocks
Dear Mr. Kirchmayr:
This is in response to your letter dated September 12,
1989, concerning the tariff classification for chocolate
imported from Germany under the Harmonized Tariff Schedule of
the United States (HTSUS).
FACTS:
The merchandise in issue is stated to be chocolate
imported from Germany in 5.5 pound blocks, boxed in 55 pound
boxes, and having the following composition:
INGREDIENTS %
Cocoa Mass 10.5
Cocoa Butter 30.5
Milk Powder 39.5
(including 4.5% butter fat
and 14.5% milk solids)
Lecithin 0.5
The importer claims that the subject merchandise will be
used for manufacturing purposes only, and not for resale.
ISSUE:
What is the proper classification of chocolate imported
from Germany in 5.5 pound blocks?
-2-
LAW AND ANALYSIS:
The subject chocolate is imported in 5.5 pound blocks,
contains less than 5.5 percent by weight of butterfat, and
contains other milk solids. Subheading 1806.20.4060, HTSUS,
provides for chocolate other than in blocks weighing 4.5
kilograms or more each, and containing not over 5.5 percent by
weight of butterfat or containing other milk solids. Since
subheading 1806.20.4060, HTSUS, provides for the subject
chocolate, it is properly classifiable under this subheading.
Merchandise classifiable in subheading 1806.20.4060,
HTSUS, is subject to the provisions of subheading 9904.10.66,
HTSUS, which has a quota restriction of zero amount for
chocolate imported from Germany.
The importer asserts that he is only able to buy the
imported chocolate in 5.5 pound blocks, rather than in 10 pound
blocks, and would like the Customs Service to take this fact
into consideration when issuing the classification ruling. The
importer notes that subheading 1806.20.2000, HTSUS, provides
for chocolate in blocks weighing 4.5 kilograms or more each,
having a free rate of duty, and subject to quota restrictions
of subheading 9903.17.10, HTSUS, which allows the entry of
6,408 thousand kilograms into the United States.
However, under the rules of tariff classification,
merchandise is classified in the imported condition. The
imported chocolate in issue fits the description of chocolate
provided for in subheading 1806.20.4060 rather than in
subheading 1806.20.2000, HTSUS (i.e., it is in blocks weighing
less than 4.5 kilograms). We suggest that the importer contact
the Department of Agriculture regarding the differences in
quota allotments for imported chocolate classifiable in
subheadings 1806.20.4060 and 1806.20.2000, HTSUS.
HOLDING:
The chocolate under consideration is properly classifiable
in subheading 1806.20.4060, HTSUS, which provides for chocolate
other than in blocks weighing 4.5 kilograms or more each, and
containing not over 5.5 percent by weight of butterfat or
containing other milk solids.
-3-
Merchandise classifiable in subheading 1806.20.4060,
HTSUS, is subject to subheading 9904.10.66, HTSUS, which has a
restriction of zero amount for chocolate imported from Germany.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: A.D., N.Y. Seaport
singh library/peh
085596