CLA-2-18:R:N:N2:232 815025
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 12, 1995, on behalf of R. W.
Patten Distributors Ltd., Ontario, Canada, you requested a tariff
classification ruling.
You submitted descriptive literature with your request. The
subject merchandise is a cocoa mix which is said to be produced
in Niagara Falls, Ontario, Canada, and is stated to contain 84.14
percent sugar, 14.76 percent cocoa powder, 0.75 percent salt, 0.3
percent lecithin, and 0.05 percent vanillin. 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 8 to Chapter 17, will be 1806.20.7500,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for Chocolate and other food
preparations containing cocoa: Other preparations in blocks,
slabs or bars, 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: Containing more
than 65 percent by dry weight of sugar: Other: Articles
containing over 10 percent by dry weight of sugar described in
additional U.S. note 3 to chapter 17: Described in additional
U.S. note 8 to chapter 17 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 8 to Chapter 17 have
been reached, the product will be classified in subheading
1806.20.7700, HTSUSA, and dutiable at the rate of 35 cents per
kilogram plus 9.8 percent ad valorem.
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