CLA-2-18:RR:NC:FC:232 A80217
Mr. Beat Herrmann
Max Felchlin, Inc.
Bahnhofstrasse 63
6430 Schwyz, Switzerland
RE: The tariff classification of various Chocolate Couvertures from Switzerland.
Dear Mr. Herrmann:
In your letter received February 13, 1996 you requested a tariff classification ruling.
You sent descriptive literature and samples of five types of couvertures. The products in question are all dark chocolate couvertures which are imported ready to use without further processing. They are formed into 1250 g bars and used for ganaches and chocolate desserts, to mold fancy items and/or to coat chocolates and chocolate specialties. They will be imported in 10 kg cases, packed two to a 20 kg case. Product CL20E MCD 2000, dark couverture for machine processing, is said to contain 47 percent sugar, 32 percent cocoa liquor, 19 percent cocoa butter, 2 percent whey powder, and traces of lecithin and vanillin. Product CL10E Felcor, dark couverture, is stated to contain 47 percent sugar, 36 percent cocoa liquor, 16 percent cocoa butter, and traces of vanillin and lecithin. Product CL36E Felcor 55%, bitter couverture, is said to consist of 53 percent cocoa liquor, 37 percent sugar, 10 percent cocoa butter, and traces of lecithin and vanillin. Product CL37E Felcor 70%, extra bitter couverture, is stated to contain 70 percent cocoa liquor, 30 percent sugar, and traces of lecithin and vanillin. Product CP20E Lord, dark couverture, is said to consist of 48 percent sugar, 33 percent cocoa liquor, 16 percent cocoa butter, 2 percent dextrose, and traces of lecithin and vanillin.
The applicable subheading for the CL20E MCD 2000, dark couverture for machine processing, if imported in quantities that fall within the limits described in additional U.S. note 3 to chapter 18, will be 1806.32.1400, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: 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: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Described in additional U.S. note 3 to chapter 18 and entered pursuant to its provisions. The rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 18 have been reached, and the product contains less than 21 percent by weight of milk solids, classification is under 1806.32.1600, HTS, and dutiable at the rate of 41.6 cents per kilogram plus 4.8 percent ad valorem. In addition, products classified in subheading 1806.32.1600, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.25, HTS.
The applicable subheading for the CL10E Felcor, dark couverture, CL36E Felcor 55%, bitter couverture, CL37E Felcor 70%, extra bitter couverture, and CP20E Lord, dark couverture, will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: 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. The rate of duty will be 4.8 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 212-466-5730.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division