CLA-2-18:S:N:N7:232-890195
Ms. Tracey A. Ellman
Tower Group International, Inc.
128 Dearborn Street
Buffalo, New York 14207-3198
RE: The tariff classification of chocolate chips from Canada.
Dear Ms. Ellman:
In your letter dated May 14, 1993, on behalf of Neilson
Cadbury, you requested a tariff classification ruling.
Information was submitted with your initial request dated April 22,
1993. The subject merchandise is stated to contain 33 percent chocolate
liquor, 6 percent cocoa butter, 3 percent butter oil (dairy butterfat), 58
percent sugar, .1 percent salt, .3 percent soya lecithin, .01 percent
vanillin. The chocolate chips will be packaged in 10 or 20 kilogram
polylined corrugated boxes and will be used as a topping for ice cream
desserts.
The applicable subheading for the chocolate chips 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...other...containing not over 5.5 percent by weight of
butterfat or containing other milk solids. The duty rate will be 5 percent
ad valorem.
Articles classified under subheading 1806.20.4060, HTS, are subject to
the quota restrictions of subheading 9904.10.66, HTS, which has no quota
allocation for this product from Canada.
Goods classifiable under subheading 1806.20.4060, HTS, which have
originated in the territory of Canada, will be entitled to a 2.5 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