CLA-2-18:S:N:N7:232 806348
Mr. Robert V. Tinkham
Chicago Sweeteners, Inc.
1700 Higgins Road - Suite 610
Des Plaines, IL 60018
RE: The tariff classification of dark chocolate blocks from
Canada.
Dear Mr. Tinkham:
In your letter dated January 19, 1995 you requested a tariff
classification ruling.
Your query concerns the classification of dark chocolate
blocks, weighing anywhere from 50 to 100 pounds, and consisting
of 40 to 45 percent chocolate liquor (with or without added cocoa
butter) and 55 to 60 percent granulated sugar. The ingredients
are imported into Canada from various countries throughout the
world and are manufactured into the chocolate blocks in Canada.
The blocks will be imported into the United States and sold to
industrial users in the chocolate and confectionery industries.
The applicable tariff provision for the chocolate blocks
will be 1806.20.2010, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), 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: 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: In blocks or
slabs weighing 4.5 kg or more each...not containing butterfat or
other milk solids. The general rate of duty will be free.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport