CLA-2-18:RR:NC:SP:232 B87816

Mr. Len McCarthy
Chocolates To Die For
6320 Far Hills Ave.
Centerville, OH 45459

RE: The tariff classification of a chocolate spread from Belgium.

Dear Mr. McCarthy:

In your letter dated July 22, 1997 you requested a tariff classification ruling.

A sample was submitted with your request. The subject merchandise is described as a chocolate spread, which is stated to contain butter, fructose, sugar, cocoa mass, lecithin and vanilla. It will be imported in a biodegradable carton holding 200 grams (7 ounces).

The applicable subheading for the chocolate spread will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa...other...other...other...other. The rate of duty will be 6.5 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