CLA-2-18:RR:NC:SP:232 E89966

Ms. Lauren Keffer
120 North Myers Street, Suite “K”
Burbank, CA 91506

RE: The tariff classification of Cocoa Butter from the Ivory Coast

Dear Ms. Keffer:

In your letter dated November 16, 1999, you requested a tariff classification ruling.

You submitted a product description with your request. The subject merchandise is cocoa butter which will be imported in bulk for commercial use.

The applicable subheading for the cocoa butter will be 1804.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for cocoa butter, fat and oil. The rate of duty will be free.

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