NY 859926
FEB 11 1991
CLA-2-18:S:N:N1:232-859926
Mr. Richard W. Gardenier
M. E. Dey & Co., Inc.
759 North Milwaukee Street
Milwaukee, Wisconsin 53202
RE: The tariff classification of Chocolate products from France.
Dear Mr. Gardenier:
In your letter dated January 18, 1991, on behalf of Ambrosia
Chocolate Co., a Grace Cocoa Co., you requested a tariff
classification ruling.
Samples and descriptive information were included with your
request. Chocolate Coating Supra Bitter and Chocolate Coating
Demi-Amer are stated to contain 61 percent cocoa mass, 37 percent
sugar, and small quantities of cocoa butter, hazelnut paste, lecithin,
salt, and vanilla beans. The Chocolate Coating Supra Bitter will be
imported in 2.5 kilogram blocks. Soboca Milk Chocolate, also called
Venitienne Milk Chocolate Coating, contains 37 percent sugar, 30
percent cocoa butter, 16 percent cocoa mass, 16 percent milk, and small
quantities of lecithin, and vanilla beans. The butterfat content is
2.9 percent, and this product will be imported in 2.5 kilogram blocks.
Chocolate Coating Imperial and Chocolate Batons are stated to contain
45 percent sugar, 54 percent cocoa mass, and small quantities of cocoa
butter, lecithin, salt, and vanillin. The Chocolate Coating Imperial
will be imported in 2.5 kilogram blocks, and the Chocolate Batons will
be imported in sticks 9 centimeters, and 28 centimeters in length.
Milk/Hazelnut Gianduja contains 41 percent sugar, 19 percent hazelnuts,
16 percent milk, 16 percent cocoa mass, 8 percent cocoa butter, and
small quantities of mixbel, lecithin and vanilla beans. This product
will be imported in 2.5 kilogram blocks. All of the above products are
used by commercial bakeries and candy makers as coatings for cakes and
candies.
The applicable subheading for the Chocolate Coating Supra Bitter
and the Chocolate Coating Imperial will be 1806.20.4020, 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: 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: not containing butterfat or other milk
solids. The rate of duty will be 5 percent ad valorem.
The applicable subheading for the Soboca Milk Chocolate will be
1806.20.4060, 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: 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...containing not over 5.5 percent
by weight of butterfat or containing other milk solids. The rate of
duty will be 5 percent ad valorem. Additionally, articles classifiable
under subheading 1806.20.4060, HTS are subject to the quota quantity
restrictions provided for in subheading 9904.10.66, HTS.
The applicable subheading for the Chocolate Batons will be
1806.32.2090, Harmonized Tariff Schedule of the United States (HTS),
which provides for chocolate and other 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 5
percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the Milk/Hazelnut Gianduja and
the Chocolate Coating Demi Amer . Your request for a
classification ruling should include the butterfat content of the
Milk/Hazelnut Gianduja; the function of mixbel in the product,
and the form and weight of the Chocolate Coating Demi Amer.
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