NY 857755
NOV 21 1990
CLA-2-18:S:N:N1:232-857755
Mr. Oswaldo Yrma
5765 Wildair Drive
New Orleans, LA 70122
RE: The tariff classification of various chocolate and
confectionery items from Spain.
Dear Mr. Yrma:
In your letter dated October 29, 1990, you requested a
tariff classification ruling.
Your query concerns the classification of five different
chocolate and confectionery items in retail packages.
Bombonisimos contain sugar, cocoa mass, cocoa butter, powdered
milk, hazelnut, almond, refined vegetable fat, coffee, lecithin
and artificial flavorings (including vanillin). Additionally,
about 15 percent of the items in this retail box contain 0.5
percent alcohol by volume. Bombones Serie Lujo contain the same
ingredients as Bombonisimos, but without the coffee and alcohol.
Bombones Cortados contain sugar, hazelnut, powdered milk, cocoa
mass, cocoa butter, refined vegetable fat, lecithin and vanillin.
Fruta Milk contains sugar, cocoa butter, powdered milk, lactose,
cocoa mass, jam, glucose sirup, refined vegetable fat, citric
acid E-330, lecithin and artificial flavorings and colorings.
Chocolate Cover is available in both milk and dark chocolate
flavors and has a butterfat content of from 29.5 to 32 percent by
weight.
The applicable subheading for the Bombonisimos, Bombones
Serie Lujo and Bombones Cortados will be 1806.90.0070, Harmonized
Tariff Schedule of the United States (HTS), which provides for
chocolate and other food preparations containing
cocoa...other...other...provided for in subheading 9903.17.05.
The duty rate will be 7 percent ad valorem.
The applicable subheading for the Fruta Milk will be
1806.31.0060, HTS, which provides for chocolate and other food
preparations containing cocoa...other, in blocks, slabs or
bars...filled...provided for in subheading 9903.17.05. The duty
rate will also be 7 percent ad valorem.
Additionally, the Bombonisimos that contain alcohol may be
subject to other import restrictions imposed by the Food and Drug
Administration. You may contact the FDA at:
Food and Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, D.C. 20204
Your inquiry does not provide enough information for us to
give a classification ruling on the Chocolate Cover. Your
request for a classification ruling should include a complete
breakdown of all ingredients by weight, the size of the package,
and a sample of both flavors of the product.
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