CLA-2-18:S:N:N7:232 807744
Mr. Todd Masters
Albert Uster Imports Inc.
9211 Gaither Road
Gaithersburg, MD 20877
RE: The tariff classification of milk chocolate couverture from
Switzerland.
Dear Mr. Masters:
In your letter dated February 27, 1995 you requested a
tariff classification ruling.
Samples and information were submitted with your initial
request dated January 26, 1995. The subject merchandise is
stated to contain 47.01 percent sugar, 26.08 percent cocoa
butter, 15.00 percent whole milk powder, 10.70 percent cocoa
paste, 1.00 percent skim milk powder, 0.17 percent lecithin and
0.04 percent vanillin. The product will be imported in "coin"
shaped pieces in a one pound plastic tray. The merchandise will
be sold to hobby chefs through specialty gourmet shops and to
professional chefs in the food industry.
The applicable subheading for the milk chocolate couverture
will be 1806.90.2800, Harmonized Tariff Schedule of the United
States (HTS), which provides for chocolate and other food
preparations containing cocoa...other...other...other...other
...other: containing less than 21 percent by weight of milk
solids. The rate of duty will be 42.7 cents per kilogram plus
6.8 percent ad valorem. In addition products classified under
subheading 1806.90.2800, HTS, will be subject to additional
duties based on their value as described in subheadings
9904.18.19 to 9904.18.24.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 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