CLA-2-18:RR:NC:SP:232 B88256
Mr. Michael Rochlitz
Swissbar (USA) Inc.
101 Federal Street, 19th floor
Boston, MA 02110-1817
RE: The tariff classification of Dark Chocolate Couverture from Switzerland.
Dear Mr. Rochlitz:
In your letter dated July 16, 1997, you requested a tariff classification ruling.
You submitted descriptive literature with your request, and followed up with more information in a fax dated August 6, 1997. The subject merchandise is dark chocolate couverture to be used as an ingredient in the manufacture of confections. It will be imported in 1 kilogram and 5 kilogram slabs. It is said to contain sugar, cocoa liquor, and cocoa butter.
The applicable subheading for the 5 kilogram slabs of dark chocolate couverture will be 1806.20.2010, Harmonized Tariff Schedule of the United States (HTS), 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: In blocks or slabs weighing 4.5 kg or more each...Not containing butterfat or other milk solids. The rate of duty will be free.
The applicable subheading for the 1 kilogram slabs of dark chocolate couverture will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: 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. The rate of duty will be 4.7 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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