CLA-2-18:RR:NC:2:232 B89302

Mr. Patrick Aldred
Belcolade
8030 National Highway
Pennsauken, NJ 08109

RE: The tariff classification of Milk Chocolate Chunks from Belgium.

Dear Mr. Aldred:

In your letter dated September 2, 1997, you requested a tariff classification ruling.

You submitted samples and descriptive literature with your request. The merchandise in question is milk chocolate chunks which will be imported in 44 pound sacks and 22 pound boxes for industrial use. Product 0331/J/NV is said to consist of 42.9 percent sugar, 24.7 percent cocoa butter, 14.5 percent whole milk powder, 11.5 percent cocoa liquor, 5.8 percent skimmed milk powder, and traces of lecithin and vanilla.

The applicable subheading for the milk chocolate chunks will be 1806.20.3600, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations ...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: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection: Other: Other: Containing less than 21 percent by weight of milk solids. The rate of duty will be 40.5 cents per kilogram plus 4.7 percent ad valorem. In addition, products classified under subheading 1806.20.3600, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.25, 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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division