CLA-2-18:S:N:N7:232 812907
Ms. Kathleen Crawford
BDP International Inc.
1017 4th Avenue
Lester, PA 19029-1813
RE: The tariff classification of Milk Chocolate Drops (M431/M)
from Belgium.
Dear Ms. Crawford:
In your letter dated July 20, 1995, on behalf of Puratos
Corporation, you requested a tariff classification ruling.
Samples were included with your request. The subject
merchandise is stated to contain 41.17 percent sucrose, 21.83
percent cocoa butter, 10.49 percent cocoa liquor, 20 percent
whole milk powder, 5.94 percent skimmed milk powder and small
quantities of lecithin and flavor. The butterfat content of the
product is 5.3 percent. The merchandise will be imported in the
form of "drops", and packaged in a poly bag, which is inside a
carton having a weight of 10 kilograms. The chocolate will be
used as a coating for cakes or further processed for use as a
coating on bakery products.
The applicable subheading for the Milk Chocolate Drops
(M431/M) will be 1806.20.3800, Harmonized Tariff Schedule of the
United States (HTS), which provides for chocolate and other food
preparations containing cocoa: other preparations in blocks or
slabs 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: 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...other...other: 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 60.6 cents per kilogram plus 4.9 percent ad
valorem. In addition products classified under subheading
1806.20.3800, HTS, will be subject to additional duties based on
their value as described in subheadings 9904.18.19 through
9904.18.24, HTS.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 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