CLA-2-18:RR:NC:SP:232 E89965
Ms. Lauren Keffer
120 North Myers Street, Suite âKâ
Burbank, CA 91506
RE: The tariff classification of Cocoa Liquor from the Ivory Coast
Dear Ms. Keffer:
In your letter dated November 16, 1999, you requested a tariff classification ruling.
You submitted a product description with your request. The subject merchandise is said to be cocoa liquor with no additives, and which is described as being either defatted or not defatted at the time of importation. It will be imported in bulk for commercial use.
The applicable subheading for the cocoa liquor, if not defatted, will be 1803.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cocoa paste, whether or not defatted: Not defatted. The rate of duty will be free.
The applicable subheading for the cocoa liquor, if defatted, will be 1803.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Cocoa paste, whether or not defatted: Wholly or partly defatted. The rate of duty will be 0.2 cents per kilogram.
Articles classifiable under subheading 1803.20.0000, HTS, which are products of the Ivory Coast may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject
to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".
This ruling is being issued under the provisions of Part 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) 637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division