CLA-2-18:RR:NC:SP:232 K86454
Mr. David Gerfen
Dairy House Company
4238 Utah Street
St. louis, MO 63116
RE: The tariff classification of a cocoa powder and sugar blend from Ghana
Dear Mr. Gerfen:
In your letter dated May 25, 2004 you requested a tariff classification ruling.
The subject merchandise is stated to contain 55 percent cocoa powder and 45 percent sugar. The product will be imported in 55 pound bags.
The applicable subheading for the 55 percent cocoa powder and 45 percent sugar blend, 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 general 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 21.7 cents per kilogram. In addition, products classified in subheading 1806.10.1500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.18.01 to 9904.18.06, HTS.
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 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division