CLA-2-18:RR:NC:SP:232 C83455
Mr. Beat Herrmann
Max Felchlin, Inc.
Bahnhofstrasse 63
CH-6431 Schwyz, Switzerland
RE: The tariff classification of various Chocolate Couvertures
from Switzerland.
Dear Mr. Herrmann:
In your letter dated December 29, 1997, you requested a tariff
classification ruling.
You sent descriptive literature and samples of three types of
couvertures. The products in question are all couvertures which
are imported and said to be ready to use without further
processing. They are to be used for to coat confectioneries, for
ganaches and chocolate desserts. The first item, product FE49E
Ultra Mocca, mocha coating, is a hard brown paste which will be
formed into 2 kg bars, and which will be imported in 10 kg cases,
packed two to a 20 kg case. It is said to contain 38 percent
sugar, 37 percent vegetable fat, 16 percent skimmed milk powder, 6
percent dextrose, 2 percent roasted coffee, 1 percent cocoa powder,
and traces of lecithin and vanillin.
The next two products, CS77E Matterhorn Rondo, milk couverture
in coins, and CS78E Mont Blanc Rondo, white couverture in coins,
are shaped into round wafers and packed in 2 kg bags. One carton
contains 3 bags of 2 kg each, 1 case of 12 kg contains 2 such
cartons. Product CS77E Matterhorn Rondo is said to consist of 48
percent sugar, 26 percent cocoa butter, 13 percent whole milk
powder, 9 percent cocoa mass, 3 percent skimmed milk powder, and
traces of lecithin and vanillin. For the purposes of this ruling
it is assumed that the butterfat content is under 5.5 percent.
The applicable subheading for the FE49E Ultra Mocca 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 6.3 percent ad valorem.
The applicable subheading for the CS77E Matterhorn Rondo will
be 1806.90.2800, Harmonized Tariff Schedule of the United States
(HTS), which provides for Chocolate and other food preparations
containing cocoa: Other: 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 duty rate will be 39.4 cents per
kilogram plus 6.3 percent ad valorem. In addition, products
classified in subheading 1806.90.2800, HTS, will be subject to
additional duties based on their value as described in subheadings
9904.18.19 to 9904.18.29, HTS.
Your inquiry does not provide enough information for us to
give a classification ruling on Product CS78E Mont Blanc Rondo,
white couverture in coins. Your request for a classification
ruling should include the ingredient breakdown by weight and
percentage. We are retaining any related samples until such time
as you supply this information.
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