CLA-2-18:S:N:N7:232 804511
Ms. Diane Cachia
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302
RE: The tariff classification of cappuccino and chocolate drink
mixes from Holland.
Dear Ms. Cachia:
In your letter dated October 13, 1994, with additional
information submitted in a letter dated November 3, 1994, you
requested a tariff classification ruling on behalf of WLM
Bensdorp Company of Westborough, MA. Samples were submitted with
your initial request. The samples were examined and disposed of.
The cappuccino mix consists of 35.9 percent glucose syrup, 9
percent fat reduced cocoa powder, 17.1 percent vegetable fat,
16.5 percent sucrose, 2 percent milk protein and smaller amounts
of stabilizer, salt, emulsifier, free flowing agent and vanillin.
Chocolate Mix #3 consists of 36.5 percent glucose syrup, 27.2
percent fat reduced cocoa powder, 16.3 percent vegetable fat,
14.6 percent sucrose, 2.6 percent milk protein and smaller
amounts of stabilizer, salt, emulsifier, free flowing agent and
vanillin. Chocolate Mix #4 consists of 35.6 percent glucose
syrup, 27.4 percent fat reduced cocoa powder, 16 percent
vegetable fat, 15.6 percent sucrose, 2.6 percent milk protein and
smaller amounts of stabilizer, salt, emulsifier, free flowing
agent and vanillin. All three mixes will be imported in bags
weighing either 25 or 1 kilogram each.
The applicable subheading for the 25 kilogram bags of
Chocolate Mix #3 and #4 will be 1806.20.6000, 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...confectioners' coatings
and other products (except confectionery) containing by weight
not less than 6.8 percent non-fat solids of the cocoa bean nib
and not less than 15 percent of vegetable fats other than cocoa
butter. The duty rate will be 2.5 percent ad valorem.
The applicable subheading for the 1 kilogram bags of
Chocolate Mix #3 and #4 will be 1806.90.0060, HTS, which provides
for chocolate and other food preparations containing cocoa...
other...subject to quotas established pursuant to section 22 of
the Agricultural Adjustment Act, as amended...provided for in
subheading 9904.60.60. The duty rate will be 7 percent ad
valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the cappuccino mix. Your request
for a classification ruling should include a breakdown of all
ingredients totalling 100 percent. The breakdown that you have
supplied totals only 84 percent.
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