CLA-2-18:S:N:N7:232 813213
Mr. Alan Wills
Whole Earth Foods Ltd.
269 Portobello road
London W11 1LR
England
RE: The tariff classification of various chocolate confectionery
products from France.
Dear Mr. Wills:
In your letter dated July 28, 1995 you requested a tariff
classification ruling.
Samples of 100 gram and 20 gram chocolate bars were included
with your request. Information was included with your initial
request dated July 6, 1995. Dark Chocolate is stated to contain
70 percent cocoa mass, 29 percent sugar, 0.9 percent soya
lecithin and 0.1 percent vanilla. Milk Chocolate contains 38
percent sugar, 27 percent whole milk powder, 20 percent cocoa
mass, 14 percent cocoa butter, 0.9 percent soya lecithin and 0.1
percent vanilla. Orange Chocolate contains 70 percent cocoa
mass, 29 percent sugar and 1 percent natural spice, fruit
extracts, soya lecithin and vanilla. Dark Chocolate with Mint
Filling contains 70 percent chocolate consisting of 70 percent
cocoa mass, 29 percent sugar, 0.9 percent soya lecithin and 0.1
percent vanilla, and 30 percent filling consisting of 18.4
percent wheat syrup, 0.6 percent sugar, 2.6 percent honey, 0.2
percent peppermint oil and 0.15 percent menthol. All of the
products will be imported packaged for retail sale.
The applicable subheading for the Dark Chocolate with Mint
Filling bar will be 1806.31.0040, Harmonized Tariff Schedule of
the United States (HTS), which provides for Chocolate and other
food preparations containing cocoa: other, in blocks, slabs or
bars: Filled...Confectionery. The rate of duty will be 6.8
percent ad valorem.
The applicable subheading for the Dark Chocolate, Milk
Chocolate and Orange Chocolate bars will be 1806.32.3000, 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 4.9 percent ad valorem.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.
1304), provides, in general, that all articles of foreign origin
imported into the United States must be legibly, conspicuously,
and permanently marked to indicate the English name of the
country of origin to an ultimate purchaser in the United States.
The implementing regulations to 19 U.S.C. 1304 are set forth in
Part 134, Customs Regulations (19 CFR Part 134). The samples you
have submitted do not appear to be properly marked with the
country of origin. You may wish to discuss the matter of country
of origin marking with the Customs import specialist at the
proposed port of entry.
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