CLA-2-18:S:N:N7:232 806393
Mr. Mark S. Davies
Tower Group International, Inc.
128 Dearborn Street
Buffalo, New York 14207-3198
RE: The tariff classification of flavored hot chocolate mixes
from Canada.
Dear Mr. Davies:
In your letter dated January 30, 1995, on behalf of
Cobblestone Kitchens Incorporated, 6355 Shawson Drive, Suite 3,
Mississauga, Ontario L5T 1S7, you requested a tariff
classification ruling.
Samples were included with your request. The subject
merchandise is described as Suisse Cream, Amaretto Cream,
Chocolate Raspberry and Irish Cream hot chocolate mixes. The
products all contain approximately 43 percent sugar with various
amounts of coffee creamer, whey, cocoa, skim milk powder and
flavorings. The products will be imported packaged for retail
sale in 29 gram pouches.
The applicable subheading for the flavored hot chocolate
mixes, if imported in quantities that fall within the limits
described in additional U.S. note 8 to chapter 17, will be
1806.90.5500 Harmonized Tariff Schedules of the United States
(HTS), which provides for chocolate and other food preparations
containing cocoa...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 general rate of duty will be 6.4 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
1806.90.5900, HTS, and dutiable at the rate of 42.7 cents per
kilogram plus 6.8 percent ad valorem. In addition, products
classified in subheading 1806.90.5900, HTS, will be subject to
additional duties based on their value, as described in
subheadings 9904.17.49 to 9904.17.56, HTS.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport