CLA-2-18:S:N:N1:232-879333
Mr. Patrick E. Mines
52 Queen Street
P.O. Box 1197, Station B
Fort Erie, Ontario
Canada L2A 5Y2
RE: The tariff classification of a chocolate block from Canada.
Dear Mr. Mines:
In your letter dated October 15, 1992, on behalf of R.W.
Patten Distributors, you requested a tariff classification
ruling.
A sample was included with your request. The subject
merchandise is stated to contain 70 percent sugar and 30 percent
cocoa liquor. The product will be imported in five kilogram
blocks and will be used in the manufacture of milk chocolate
novelties.
The applicable subheading for the chocolate block will be
1806.20.7005, 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...other: containing more than 65 percent by weight
of sugar. The duty rate will be 10 percent ad valorem.
Additionally, articles classifiable under subheading
1806.20.7005, HTS are subject to the quota quantity restrictions
provided for in subheading 9904.50.40, HTS.
Goods classifiable under subheading 1806.20.7005, HTS, which
have originated in the territory of Canada, will be entitled to a
6 percent ad valorem rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.
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