CLA-2-18:S:N:N7:232 807385

Mr. Mark S. Davies
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of flavored hot chocolate mixes from Canada.

Dear Mr. Davies:

This is a supplement to Ruling No. NY 806393 dated February 8, 1995. The ruling issued to you indicated that products classified in subheading 1806.90.5900 will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. Chapter 99, Subchapter IV, U.S. Note 1 of the Harmonized Tariff Schedule of the United States (HTS) indicates that goods of Canada (except wheat) are not subject to the additional duties of heading 9904, HTS. Therefore, the flavored hot chocolate mixes, if classifiable under subheading 1806.90.5900, are not subject to any additional duties under subheadings 9904.17.49 to 9904.17.56. All other facts stated in the ruling remain unchanged.

This supplement should be included whenever Ruling No. NY 806393 is presented.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport