CLA-2-18:RR:NC:SP:232 C83188
Mr. Patrick Aldred
Belcolade
8030 National Highway
Pennsauken, NJ 08109
RE: The tariff classification of Chocolate Blocks from Belgium.
Dear Mr. Aldred:
In your letter dated January 6, 1998, you requested a tariff
classification ruling.
You submitted descriptive literature with your request. The
merchandise in question is 5 kilogram blocks of chocolate of
varying compositions. The ingredient breakdown information and
related samples had been submitted in previous ruling requests.
The first item, Product C501/J, dark chocolate, is said to consist
of 46 percent cocoa liquor, 9.6 percent cocoa butter, 43.8 percent
sucrose, and traces of lecithin and vanillin. The second item,
Product CAR-M, caramel milk chocolate, is said to consist of sugar,
cocoa butter, whole milk powder, skimmed milk powder, cocoa liquor,
caramel powder, whey powder, lactose and lecithin.
Product M431/M, milk chocolate, is said to consist of 41.17
percent sucrose, 21.83 percent cocoa butter, 10.49 percent cocoa
liquor, 20 percent whole milk powder, 5.94 percent skimmed milk
powder, and traces of lecithin and flavor. The last item, Product
0331/M, milk chocolate, is stated to contain 43.72 percent sucrose,
22.92 percent cocoa butter, 11.62 percent cocoa liquor, 14.29
percent whole milk powder, 6.9 percent skimmed milk powder, and
traces of lecithin and flavor.
The applicable subheading for the C501/J will be 1806.20.2010,
Harmonized Tariff Schedule of the United States (HTS), which
provides for Chocolate and other food preparations containing
cocoa: Other preparations in blocks, slabs or bars, 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: In
blocks or slabs weighing 4.5 kg or more each...Not containing
butterfat or other milk solids. The rate of duty will be free.
The applicable subheading for the CAR-M, the M431/M, and the
0331/M will be 1806.20.2090, Harmonized Tariff Schedule of the
United States (HTS), which provides for Chocolate and other food
preparations containing cocoa: Other preparations in blocks, slabs
or bars, 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: In blocks or slabs weighing 4.5 kg or
more each...Containing butterfat or other milk solids. The rate of
duty will be free.
Your inquiry does not provide enough information for us to
give a classification ruling on Product C501/N. Your request for
a classification ruling should include an ingredient breakdown.
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