HQ 087262
July 31,1990
CLA-2 CO:R:C:G 087262 JGH
Mr. J. T. Littlewood
Mrs. Smith's Frozen Foods Co.
PO Box 298
Pottstown, Pa 19464
RE: Classification of chocolate shavings from West Germany
Dear Mr. Littlewood:
This is in reference to your letter of May 24, 1990,
concerning the tariff status of chocolate shavings, a
product of West Germany.
FACTS:
You state that approximately four years ago the
company introduced a high quality dessert product, French Silk
Chocolate Pie. While the chocolate used in the filling was
said to be domestically obtained, the chocolate shavings used
to decorate the top of the pie were imported from West Germany.
Until recently, you add, the shavings were classified
under the Harmonized Tariff Schedules of the United States
(HTSUS), as food preparations in subheading 2106.90.6097,
HTSUS, and not subject to quota. However, you note that
Customs at the port where the entries were filed changed the
classification to subheading 1806.90.0020, HTSUS, which had
the effect of subjecting entries to a quota with no allowance
for chocolate from Germany.
The shavings are said to be composed of:
Ingredient Percent
Cocoa Mass 9.49
Cocoa butter 16.6
Full Milk Powder 18.6
Sugar 53.9
Milk Fat 4.5
You assert that since, in your opinion, there is no
domestic chocolate of the high quality which you feel is
necessary for this product, you are required to import the
product.
ISSUE:
Classification of chocolate shavings under the HTSUS.
LAW AND ANALYSIS:
In contrast to the prior law, the Tariff Schedules of
the United States (TSUS), under which to be classified as a
cocoa product the article had to contain at least 10 percent
cocoa liquor, the HTSUS chapter covering cocoa and cocoa
preparations, Chapter 18, includes not only cocoa in all forms,
cocoa butter, fat and oil but also preparations containing
cocoa in any proportions (with exceptions not here applicable).
Subheading 1806.90, HTSUS, covers food preparations containing
cocoa. Products classifiable in this provision are also
subject to quota restraints. Subheading 9904.10.66, HTSUS,
is a quota provision which applies to articles containing
chocolate classifiable in subheading 1806.90, HTSUS, containing
5.5 percent or less by weight of butterfat, with no quota
allowance for chocolate preparations from West Germany.
Since these chocolate shavings have a butterfat content of
4.5 percent and are a product of West Germany, they are subject
to this quota prohibition.
Your request for a delay in the effective date of the
change in classification of the chocolate shavings is being
currently considered and will be addressed in a seperate
letter.
HOLDING:
Chocolate shavings from West Germany containing 4.5
percent butterfat are classifiable in subheading 1806.90.0020,
HTSUS, and subject to quota prohibition in subheading
9904.10.66, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division