CLA-2-18:S:N:N7:232 813000
1806.20.8300
Mr. Michael DeLuca
Elite Customs Brokers, Inc.
700 Rockaway Turnpike
Lawrence, NY 11559
RE: The tariff classification of chocolate crumb from Holland.
Dear Mr. DeLuca:
In your letter dated July 24, 1995, on behalf of Cobero
Isoco, you requested a tariff classification ruling.
You submitted descriptive literature and samples of three
items: Chocolac CU, Chocolac CB, and Chocolac CM-10. All three
are described as semi-finished products for the chocolate and
confectionery industry. The merchandise will be imported in bulk
in 25 kg bags. The Chocolac CU is stated to contain 9.5 percent
milk fat, 21.5 percent non-fat milk solids, 55 percent sugar,
12.9 percent cocoa liquor and 1.6 percent moisture. The Chocolac
CB consists of 9 percent milk fat, 21.1 percent non-fat milk
solids, 55.3 percent sugar, 13 percent cocoa liquor, and 1.6
percent moisture. The Chocolac CM-10 is stated to contain 10
percent milk fat, 30.4 percent non-fat milk solids, 48 percent
sugar, 10 percent cocoa mass, and 1.6 percent moisture.
The applicable subheading for the Chocolac CU and Chocolac
CB, if imported in quantities that fall within the limits
described in additional U.S. note 2 to Chapter 18, will be
1806.20.2400, Harmonized Tariff Schedules of the United States
(HTS), which provides for: Chocolate and other food preparations
containing cocoa: Other preparations in blocks or slabs weighing
more than 2 kg or in liquid, paste, powder, granular or other
bulk form in containers or immediate packings, of a content
exceeding 2 kg: 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: Containing butterfat or other milk solids
(excluding articles for consumption at retail as candy or
confection): Other, containing over 5.5 percent by weight of
butterfat: Described in additional U.S. note 2 to Chapter 18 and
entered pursuant to its provisions. The rate of duty will be 5
percent ad valorem. If the quantitative limits of additional
U.S. note 2 to Chapter 18 have been reached, and the product
contains 21 percent or more by weight of milk solids,
classification is under subheading 1806.20.2800, HTS, and
dutiable at the rate of 60.6 cents per kilogram plus 4.9 percent
ad valorem. In addition, products classified in subheading
1806.20.2800, HTS, will be subject to additional duties based on
their value as described in subheadings 9904.18.09 to 9904.18.14,
HTS.
The applicable subheading for the Chocolac CM-10 will be
1806.20.8100, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Chocolate and other food preparations
containing cocoa: Other preparations in blocks or slabs weighing
more than 2 kg or in liquid, paste, powder, granular or other
bulk form in containers or immediate packings, of a content
exceeding 2 kg: Other...other...other: Dairy products described
in additional U.S. note 1 to Chapter 4: Described in additional
U.S. note 10 to Chapter 4 and entered pursuant to its provisions.
The rate of duty will be 10 percent. If the quantitative limits
of additional U.S. note 10 to Chapter 4 have been reached, and
the product contains 21 percent or more by weight of milk solids,
classification is under subheading 1806.20.8300, HTS, and
dutiable at the rate of 60.6 cents per kilogram plus 9.8 percent
ad valorem. In addition, products classified in subheading
1806.20.8300, HTS, will be subject to additional duties based on
their value as described in subheadings 9904.04.50 to 9904.04.91,
HTS.
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