CLA-2-18:S:N:N7:232 806260
Ms. Mona M. Lind
Ambrosia Chocolate
12500 West Carmen Avenue
Milwaukee, WI 53225-6199
RE: The tariff classification of chocolate cups and decorations
from Holland.
Dear Ms. Lind:
In your letter dated January 17, 1995 you requested a tariff
classification ruling.
The subject merchandise is described as bittersweet
chocolate cups in assorted shapes, such as shells, boats, and
turbans, and decorations in assorted shapes. The cups will be
filled with creams, fruits, etc., and the decorations will be
used on cakes, dessert cups and other dessert items. It is
assumed that the decorations will be used in their imported
condition without any further processing. Both the cups and
decorations are stated to contain 49.50 percent sugar, 40.50
percent cocoa liquor (non-defatted cocoa paste), 9.50 percent
cocoa butter, 0.48 percent lecithin and 0.02 percent vanilla.
Both products will be sold to caterers, bakeries and restaurants.
The applicable subheading for the decorations will be
1806.90.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for chocolate and other food preparations
containing cocoa: other...other...other...other...other. The
duty rate will be 6.8 percent ad valorem.
The question of classification for the bittersweet chocolate
cups is being referred to the Office of Regulations and Rulings,
U.S. Customs Service Headquarters, Franklin Court, 1099 14th
Street N.W., Suite 4000, Washington D.C. 20029. A ruling will be
issued to you from that office.
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