CLA-2-18:S:N:N7:232-884710
Mr. Brian Johnson
Border Brokerage Company
P.O. Box B
Blaine, Washington 98230
RE: The tariff classification of chocolate products from
Switzerland, which will be exported from Canada.
Dear Mr. Johnson:
In your letter dated March 30, 1993, on behalf of Dynamic
Chocolates, Richmond, B.C., Canada, you requested a tariff
classification ruling.
Samples and ingredient breakdowns were submitted with your
original request dated February 15, 1993. Suchard Velma 55060 is
stated to contain 47.42 percent sugar, 36.25 percent cocoa mass,
13.11 percent cocoa butter, 2.99 percent milk fat, 0.20 percent
lecithin and 0.03 vanilla. Suchard Milka 55001 is stated to
contain 42.55 percent sugar, 21.21 percent whole milk powder
(5.30 percent milk fat), 9.23 percent cocoa mass, 26.70 percent
cocoa butter, 0.30 percent lecithin and 0.01 percent vanilla.
Suchard Bianca 55402 is stated to contain 46.31 percent sugar,
22.88 percent whole milk powder (5.72 percent milk fat), 30.60
percent cocoa butter, 0.20 percent lecithin and 0.01 percent
vanilla. All of the above products will be imported in 3
kilogram blocks and used to make chocolate products.
The applicable subheading for the Suchard Velma 55060 and
the Suchard Milka 55001 will be 1806.20.4060, Harmonized Tariff
Schedule of the United States (HTS), which provides for chocolate
and other food preparations containing cocoa: other preparations
in blocks or slabs 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: Preparations consisting
wholly of ground cocoa beans, with or without added cocoa fat,
flavoring or emulsifying agents, and containing not more than 32
percent by weight of butterfat or other milk solids and not more
than 60 percent by weight of sugar...other...other: containing
not over 5.5 percent by weight of butterfat or containing other
milk solids. The rate of duty will be 5 percent ad valorem.
Additionally, articles classified under subheading 1806.20.4060,
HTS, are subject to the quota restrictions of subheading
9904.10.66, HTS, which have no allocation for these products from
Switzerland.
The applicable subheading for the Suchard Bianca 55402 will
be 1704.90.4020, Harmonized Tariff Schedule of the United States
(HTS), which provides for Sugar confectionery (including white
chocolate), not containing cocoa...other...other: articles of
milk or cream...provided for in subheading 9904.10.81. The rate
of duty will be 17.5 percent ad valorem. Subheading 9904.10.81,
HTS, has no quota allocation for this product from Switzerland.
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