NY 859619
JAN 29 1991
CLA-2-18:S:N:N1:232-859619
Ms. Kathleen Queenan
Encore Cargo Services, Inc.
90 West Street, Suite 2201
New York, NY 10006
RE: The tariff classification of Iced Chocolate Flavors from
Germany.
Dear Ms. Queenan:
In your letter dated January 15, 1991, on behalf of Altray
Company, you requested a tariff classification ruling.
Samples were included with your request. The subject
merchandise consists of individually foil-wrapped chocolate
confections, packaged in a cylindrical plastic container. Each
confection is approximately one inch long, one inch wide, and
one-half inch thick. The words "Ice Cubes" appear on the top of
each confection. The product is stated to include the following
ingredients by weight: 33 percent sugar, 43 percent coconut oil,
9 percent whey powder, 7 percent cocoa powder, 7 percent skim
milk powder, and 1 percent crushed filberts.
The applicable subheading for the Iced Chocolate Flavors
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 rate of duty will be 7 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 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