CLA-2-18:RR:NC:SP:232 B86518
Mr. William L. Wagener III
G-W Import & Export Co.
P.O. Box 570-526
Miami, FL 33257-0526
RE: The tariff classification of Chocolate Bars from Venezuela.
Dear Mr. Wagener:
In your letter received July 29, 1997, on behalf of Molina y Cia., C.A., you requested a tariff classification ruling.
You submitted descriptive literature and samples with your request. The merchandise in question is three types of chocolate bars. All are intended for use in baking and/or cooking. They will be sold commercially to bakeries, and to ice cream and donut companies. The bars, weighing one kilogram each will be imported in 12 kg boxes. The first item, product CH0010 Milk Chocolate, is said to consist of 47.45 percent sugar, 21 percent non-fat dry milk, 11 percent cocoa mass, 2.99 percent vegetable fat, and traces of lecithin and vanillin. The second item, product CH006 Bitter Chocolate, is stated to contain 53.5 percent sugar, 35 percent cocoa mass, 8 percent cocoa butter, 3 percent vegetable fat, and traces of lecithin and vanillin. The third item, product CH009 Extra Bitter Chocolate, is said to contain 45.3 percent sugar, 44 percent cocoa mass, 6 percent cocoa butter, 2 percent cocoa powder, 2 percent vegetable fat, and traces of lecithin and vanillin.
The applicable subheading for the CH0010 Milk Chocolate, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.32.6000 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: Other: Other, dairy products described in additional U.S. note 1 to chapter 4: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 7 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1806.32.8000, HTS, and dutiable at the rate of 57.4 cents per kilogram plus 6.5 percent ad valorem. In addition, products classified in subheading 1806.32.8000, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.04.93, HTS.
The applicable subheading for the CH006 Bitter Chocolate and the CH009 Extra Bitter Chocolate will be 1806.32.9000, 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: Other: Other. The duty rate will be 6.5 percent ad valorem.
Articles classifiable under subheadings 1806.32.6000, HTS, and 1806.32.9000, HTS, which are products of Venezuela are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
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,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division