CLA-2-18:RR:NC:SP:232 B84839
Mr. Todd Masters
Albert Uster Imports Inc.
9211 Gaither Road
Gaithersburg, MD 20877
RE: The tariff classification of chocolate cremant couverture
from Switzerland.
Dear Mr. Masters:
In your letter dated April 28, 1997 you requested a tariff
classification ruling.
A sample was included with your request. The subject
merchandise is stated to contain 46.46 percent sugar, 44.41
percent cocoa paste, 8.79 percent cocoa butter, 0.30 percent
lecithin, 0.02 percent vanilla and 0.02 percent vanillin. The
product will be imported in 2.5 kilogram blocks, packaged 2
blocks per foil pouch. The chocolate will be used by
professional chefs for flavoring ganaches, mousses, creams, and
for molding, coating and dipping.
The applicable subheading for the chocolate cremant
couverture will be 1806.20.5000, Harmonized Tariff Schedule 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...other...other...other. The rate of
duty will be 4.7 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 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,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division