CLA-2-18:RR:NC:SP:232 C89390
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 79 percent sugar, 20 percent cocoa powder, and 1 percent lecithin.
The applicable subheading for the cocoa powder preparation, will be
1806.20.7300, 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: Containing more than 65 percent by dry
weight of sugar: Other: Articles containing over 65 percent by dry weight of
sugar described in additional U.S. note 2 to chapter 17: Other. The duty rate
will be 32.3 cents per kilogram plus 9 percent ad valorem. In addition,
products classified in subheading 1806.20.7300, HTS, will be subject to
additional duties based on their value, as described in subheadings 9904.17.17
to 9904.17.42, 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