CLA-2-18:S:N:N7:232 810167
Mr. Patrick E. Mines
P. Mines Customs Services
28 Princess Street
P.O. Box 1197
Fort Erie, Ontario L2A 5Y2
Canada
RE: The tariff classification of a cocoa mix from Canada.
Dear Mr. Mines:
In your letter dated May 2, 1995, on behalf of R.W. Patten
Distributors Ltd., Canada, you requested a tariff classification
ruling.
The subject merchandise is a cocoa mix which is stated to
contain 89 percent sugar and 11 percent cocoa powder. The
product will be imported in one ton tote bags, and then
repackaged in the United States for retail sale. The consumer
adds water to the cocoa mix to produce a beverage.
The applicable subheading for the cocoa mix, if imported in
quantities that fall within the limits described in additional
U.S. note 1 to chapter 18, will be 1806.10.3400 Harmonized Tariff
Schedules of the United States (HTS), which provides for
chocolate and other food preparations containing cocoa: cocoa
powder, containing added sugar or other sweetening matter...
containing 65 percent or more but less than 90 percent by dry
weight of sugar...other...described in additional U.S. note 1 to
chapter 18 and entered pursuant to its provisions. The general
rate of duty will be 10 percent ad valorem. If the quantitative
limits of additional U.S. note 1 to chapter 18 have been reached,
the product will be classified in subheading 1806.10.3800, HTS,
and dutiable at the rate of 38.5 cents per kilogram.
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