CLA-2-18:S:N:N7:232 812426
Mr. Beat Herrmann
Max Felchlin Inc.
Bahnhofstrasse 63
6430 Schwyz/Switzerland
RE: The tariff classification of various chocolate products
from Switzerland.
Dear Mr. Herrmann:
In your letter dated June 30, 1995 you requested a tariff
classification ruling.
Samples were included with your request. CL09E MCM 2000 is
described as a milk couverture for machine processing. It is
stated to contain 41 percent sugar, 26 percent cocoa butter, 22
percent partly skimmed milk powder, 10 percent cocoa liquor, 1
percent hazelnuts and 1 percent lecithin. CL20E MCD 2000 is a
dark couverture for machine processing. It is stated to contain
47 percent sugar, 32 percent cocoa liquor, 19 percent cocoa
butter and 2 percent whey powder. CL36E Felcor 50% is described
as a bitter couverture. It is stated to contain 53 percent cocoa
liquor, 37 percent sugar and 10 percent cocoa butter. CL37E
Felcor 70% is an extra bitter couverture. It is stated to
contain 70 percent cocoa liquor and 30 percent sugar. All of the
above products will be imported in bars weighing 1250 grams. The
chocolate will be used to coat chocolate specialties, to mold
fancy items and for ganaches and chocolate desserts.
The applicable subheading for the CL20E MCD 2000 will be
1806.32.1600, Harmonized Tariff Schedule of the United States
(HTS), which provides for chocolate and other food preparations
containing cocoa: other, in blocks, slabs or bars...not filled:
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: containing butterfat or other milk solids (excluding
articles for consumption at retail as candy or
confection)...other...other: containing less than 21 percent by
weight of milk solids. The duty rate will be 42.7 cents per
kilogram plus 4.9 percent ad valorem. In addition products
classified under subheading 1806.32.1600, HTS, will be subject to
additional duties based on their value as described in
subheadings 9904.18.19 to 9904.18.24, HTS.
The applicable subheading for the CL36E Felcor 50% bitter
chocolate and the CL37E Felcor 70% extra bitter chocolate will be
1806.32.3000, HTS, which provides for chocolate and other food
preparations containing cocoa: other, in blocks, slabs or
bars...not filled: 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...other. The rate of duty will be 4.9
percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the CL09E MCM 2000 milk
couverture. Your request for a classification ruling should
include the amount of butterfat in the product. The ingredient
breakdown for this product totals 101 percent. Also indicate
whether the product contains dried malt extract and vanillin, and
explain the function of the dried malt extract.
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