CLA-2-18:R:N2:232 814755
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 Canada.
Dear Mr. Mines:
In your letter dated September 7, 1995, on behalf of R. W.
Patten Distributors Ltd., Ontario, Canada, you requested a tariff
classification ruling.
You sent descriptive literature with your request. The
subject merchandise is a cocoa mix which is stated to contain 95
percent sugar and 5 percent cocoa powder. Information was
conveyed telephonically that the powder is produced in Niagara
Falls, Ontario, Canada and will be imported through Buffalo. The
product will be shipped 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 1806.10.6500,
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 90 percent or more
by dry weight of sugar: Other: Described in additional U.S. note
1 to this chapter 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
1806.10.7500, HTSUSA, and dutiable at the rate of 38.5 cents per
kilogram.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling, or the control number indicated above,
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist John
Maria at 212-466-5730.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division