CLA-2-18:R:N2:232 816348
Mr. Robert V. Tinkham
Chicago Sweeteners Incorporated
1700 Higgins Road
Suite 610
Des Plaines, Illinois 60018
RE: The tariff classification of powdered sugar/cocoa powder mixes from Canada.
Dear Mr. Tinkham:
In your letter dated October 30, 1995 you requested a tariff classification ruling.
The subject merchandise consists of two products containing powdered sugar and cocoa powder. Item 1 is stated to contain 64 percent powdered sugar and 36 percent cocoa powder. Item 2 contains 27 percent powdered sugar and 73 percent cocoa powder. It is noted that powdered sugar typically contains approximately 3 percent starch to prevent caking. The sugar will be grown and refined in various countries and the cocoa powder will be produced in the United States from cocoa beans from various non-NAFTA countries. The powdered sugar/cocoa mixes will be produced in Canada and packaged in 50, 100 or 2000 pound containers. These products will be used in the manufacture of confections.
The applicable subheading for the powdered sugar/cocoa mixes, if imported in quantities that fall within the limits described in additional U.S. note 1 to chapter 18, will be 1806.10.1000 Harmonized Tariff Schedules of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: cocoa powder containing added sugar or other sweetening matter: containing less than 65 percent by weight of sugar...described in additional U.S. note 1 to this chapter and entered pursuant to its provisions. The rate of duty will be free. If the quantitative limits of additional U.S. note 1 to chapter 18 have been reached, the product will be classified in subheading 1806.10.1500, HTS, and dutiable at the rate of 24.9 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