CLA-2-18:RR:NC:SP:232 G80742
Mr. Claude Schellenberger
Max Felchlin, Inc.
Bahnhofstrasse 63
CH-6431 Schwyz, Switzerland
RE: The tariff classification of Chocolate Couverture from Switzerland
Dear Mr. Schellenberger
In your letter dated August 17, 2000, you requested a tariff classification ruling.
You sent descriptive literature about a type of milk chocolate couverture with your request. You had previously submitted samples. This product will be imported in both bar and coin forms. The bars are 1250 grams each, packed two together and further packed four to a 10-kg case, then shipped in two cases per 20-kg master case. The coins are assumed to be packaged as is usual for shipments of similar items of yours, that is in 2-kilogram bags, packed three in a 6-kg carton, and shipped two cartons to a 12-kg master case. Both varieties of the product will be used to coat pralines, cookies, petit fours and cakes, to prepare ganaches, sauces and chocolate desserts, and/or to mold fancy items.
Product CS85E Ambra 36% Rondo (shaped into coins) and Product CL85E Ambra 36% surfine (shaped into bars), milk couvertures, are both said to consist of 41.01 percent sugar, 25.99 percent cocoa butter, 22.33 percent partly skimmed milk powder, 10.05 percent cocoa mass, and traces of lecithin, malt extract powder and vanilla. The milk fat content of both products is said to be 4.02 percent.
The applicable subheading for Product CL85E Ambra 36% surfine, milk couverture in bars, will be 1806.32.1800, 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: 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: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Other: Other. The rate of duty will be 52.8 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified in subheading 1806.32.1800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.24, HTS.
The applicable subheading for the Product CS85E Ambra 36% Rondo, milk couverture in coins, will be 1806.90.3000, Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Other. The rate of duty will be 52.8 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.3000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.24, HTS.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the 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) 637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division