CLA-2-18:R:N:N2:232 814691
Mr. Norman Elisberg
American Shipping Company, Inc.
600 Sylvan Avenue
PO Box 1486
Englewood Cliffs, NJ 07632
RE: The tariff classification of Liqueur Chocolates from
England.
Dear Mr. Elisberg:
In your letter dated September 12, 1995, on behalf of Source
Atlantique, you requested a tariff classification ruling.
You submitted a sample of the chocolates with your request.
They are retail packaged in a 200g (7 oz) box containing
individually foil wrapped chocolates. Each chocolate has a
center of one of several liqueurs or liquors: Drambuie, Tia
Maria, Cointreau, Irish Cream, the Famous Grouse (Scotch), or
Harvey's Bristol Cream. The package indicates that the chocolate
portion of these candies consists of: sugar, cocoa mass, cocoa
butter, dextrose, lecithin and vanillin.
The applicable subheading for the liqueur chocolates 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
rate of duty will be 6.8 percent ad valorem.
Additional requirements may be imposed on this product by
the Food and Drug Administration. You may contact the FDA at:
Food and Drug Administration
Guidelines and Regulations Branch
HFF 314, 200 C Street, S.W.
Washington, D.C. 20204
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, 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,
Roger J. Silvestri
Director,
National Commodity
Specialist Division