CLA-2-18:S:N:N7:232 812855
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 cocoa mix from Mexico.
Dear Mr. Mines:
In your letter dated July 6, 1995, on behalf of R. W. Patten
Distributors Ltd., Ontario, 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 or
milk to the cocoa mix to produce a beverage.
The applicable tariff provision 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 Schedule of the United States Annotated
(HTSUSA), 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, HTSUSA, 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