CLA-2-18:RR:NC:FC:232 A84796
Mr. Patrick Aldred
Belcolade
8030 National Highway
Pennsauken, NJ 08110
RE: The tariff classification of O305/J and BI M9 milk chocolate couvertures from Belgium.
Dear Mr. Aldred:
In your letter received June 17, 1996 you requested a tariff classification ruling.
The subject merchandise is described as milk chocolate couverture, which will packaged in 44 pound sacks and in 22 pound boxes. Type 0305/J is stated to contain 42.74 percent sucrose, 23.08 percent cocoa butter, 11.08 percent cocoa liquor, 22.54 percent whole milk powder and small quantities of soya lecithin and flavor. The butterfat content of the product is 5.87 percent. Type BI M9 contains 37.90 percent sucrose, 28.00 percent cocoa butter, 15.40 percent cocoa liquor, 16.10 percent whole milk powder, 2.10 percent milkfat and small quantities of soya lecithin and flavor. The total butterfat content of the product is 6.30 percent.
The applicable subheading for 0305/J and BI M9 milk chocolate couvertures, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.20.2400, Harmonized Tariff Schedules 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...containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other, containing over 5.5 percent by weight 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 contains less than 21 percent by weight of milk solids, classification is under subheading 1806.20.2600, and dutiable at the rate of 41.6 cents per kilogram plus 4.8 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, and the product contains 21 percent or more by weight of milk solids, classification is under subheading 1806.20.2800, HTS, and dutiable at the rate of 59 cents per kilogram plus 4.8 percent ad valorem. In addition, products classified in subheading 1806.20.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.09 to 9904.18.14, 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 212-466-5730.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division