CLA-2-18:RR:NC:SP:232 B86013
Mr. Clark D. Bien
Total Foods Corporation
6018 West Maple Road, Suite 888
West Bloomfield, MI 48322
RE: The tariff classification of Chocolate Crumb from Canada.
Dear Mr. Bien:
In your letter dated May 26, 1997, you requested a tariff classification ruling.
You submitted a sample and descriptive literature with your
request. The merchandise in question is chocolate crumb which will be imported in bulk, in either 2,000 pound or 100 pound bags, to be further processed and incorporated into chocolate-containing products. The product is stated to consist of 59 percent sugar, 31 percent whole milk powder (with a resultant butterfat content of 8.06 to 8.835 percent), and 10 percent cocoa liquor.
The applicable tariff provision for the chocolate crumb, if imported in quantities that fall within the limits described in additional U.S. note 2 to Chapter 18, will be 1806.20.2400, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars 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: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other, containing over 5.5 percent by weight of butterfat: Described in additional U.S. note 2 to Chapter 18 and entered pursuant to its provisions. The general rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to Chapter 18 have been reached, and the product contains 21 percent or more by weight of milk solids, classification is under subheading 1806.20.2800, HTS, and dutiable at the rate of 57.4 cents per kilogram plus 4.7 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5730.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division