CLA-2-18:RR:NC:SP:232 C89389
Ms. Catin Sanchez
Nutri Caribe, Inc.
PO Box 360853
San Juan, Puerto Rico 00936-0853
RE: The tariff classification of a Cocoa Powder Preparation from the
Dominican Republic.
Dear Ms. Sanchez:
In your letter dated June 18, 1998, you requested a tariff classification
ruling.
You submitted descriptive literature and a sample with your request. The
subject merchandise is a sweet cocoa powder preparation which will be imported
in 65 pound paper bags and which is intended to be further processed into drink
mixes, milk-based chocolate beverages, and candies. The cocoa powder is said to
consist of 59 percent sugar, 39 percent cocoa powder, and 2 percent lecithin.
The applicable subheading for the cocoa powder preparation, if imported in
quantities that fall within the limits described in additional U.S. note 8 to
Chapter 17, will be 1806.20.9500, 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: Other: Other: Other: Other:
Articles containing over 10 percent by dry weight of sugar described in
additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to
chapter 17 and entered pursuant to its provisions. The duty rate will be 10
percent ad valorem. If the quantitative limits of additional U.S. note 8 to
Chapter 17 have been reached, the product will be classified in subheading
1806.20.9800, HTS, and dutiable at the rate of 39.4 cents per kilogram plus 9
percent ad valorem. In addition, products classified in subheading
1806.20.9800, HTS, will be subject to additional duties based on their value, as
described in subheadings 9904.17.49 to 9904.17.60, HTS.
Articles classifiable under subheading 1806.20.9500, HTS, which are
products of the Dominican Republic are entitled to duty free treatment under the
Caribbean Basin Economic Recovery Act (CBERA) 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division