CLA-2-18:RR:NC:FC:232 A80226
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 dated February 9, 1996 you requested a tariff classification ruling.
You sent descriptive literature and samples of four types of couvertures. The products in question are all milk chocolate couvertures which are imported ready to use without further processing. They are used for ganaches and chocolate desserts, to mold fancy items and/or to coat chocolates and chocolate specialties. The first three items are formed into 1250 g bars and will be imported in 10 kg cases, packed two to a 20 kg case. Product CL09E MCM 2000, milk couverture for machine processing, is said to contain 41 percent sugar, 26 percent cocoa butter, 22 percent partly skimmed milk powder, 10 percent cocoa liquor, 1 percent hazelnuts, 1 percent lecithin, and traces of dried malt extract and vanillin. Its total milk fat content is 4 percent. Product CL08E Ambra, milk couverture, is stated to contain 40 percent sugar, 25 percent cocoa butter, 24 percent whole milk powder, 10 percent cocoa liquor, and traces of vanillin and lecithin, with a total milk fat of 6 percent. Product CP04E Lady, milk couverture, is said to consist of 48 percent sugar, 24 percent cocoa butter, 14 percent whole milk powder, 10 percent cocoa liquor, 3 percent skimmed milk powder, and traces of lecithin and vanillin. Total milk fat content is said to be 3.5 percent. The fourth product, CS50E Ambra Rondo, milk couverture in coins, is said to consist of 40 percent sugar, 25 percent cocoa butter, 24 percent whole milk powder, 10 percent cocoa liquor, and traces of lecithin and vanillin. Total milk fat content is stated to be 6 percent. This product is shaped into round wafers and packed in 2 kg bags. One carton contains 3 bags of 2 kg each, 1 case of 12 kg contains 2 such cartons.
The applicable subheading for the CL08E Ambra, milk couverture, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.32.0400, 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, containing over 5.5 percent by weight of butterfat: Described in additional U.S. note 2 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 2 to chapter 18 have been reached, and the product does not contain less than 21 percent by weight of milk solids, classification is under 1806.32.0800, HTS, and dutiable at the rate of 59 cents per kilogram plus 4.8 percent ad valorem. In addition, products classified in subheading 1806.32.0800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.09 to 9904.18.16, HTS.
The applicable subheading for the CL09E MCM 2000, milk couverture for machine processing, and for the CP04E Lady, milk couverture, 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 does not contain less than 21 percent by weight of milk solids, classification is under 1806.32.1800, HTS, and dutiable at the rate of 59 cents per kilogram plus 4.8 percent ad valorem. In addition, products classified in subheading 1806.32.1800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.26, HTS.
The applicable subheading for the CS50E Ambra Rondo, milk couverture in coins, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Containing over 5.5 percent by weight of butterfat: Described in additional U.S. note 2 to chapter 18 and entered pursuant to its provisions. The rate of duty will be 5.8 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, and the product does not contain less than 21 percent by weight of milk solids, classification is under 1806.90.2000, HTS, and dutiable at the rate of 59 cents per kilogram plus 6.7 percent ad valorem. In addition, products classified in subheading 1806.90.2000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.09 to 9904.18.18, HTS.
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