CLA-2-18:S:N:N7:232-891580
Mr. Bill Lawlor
Select Ingredients
263 N. Forman Street
Detroit, Michigan 48209
RE: The tariff classification of a sugar/cocoa blend from Canada.
Dear Mr. Lawlor:
In your letter dated October 15, 1993 you requested a tariff
classification ruling.
A sample was included with your request. The subject merchandise is
stated to contain 89.5 +/- 0.4 percent sugar and 10.5 +/- 0.4 percent
cocoa. The blend will be imported in 2000 pound bulk bags and in 100 pound
paper bags. The product will be used as an ingredient by the baking, dairy
and confectionery industries. The blend will be combined with additional
ingredients prior to consumption.
The applicable subheading for the sugar/cocoa blend will be
1806.10.3005, Harmonized Tariff Schedule of the United States (HTS), which
provides for chocolate and other food preparations containing cocoa: cocoa
powder, containing added sugar or other sweetening matter...containing 65
percent or more but less than 90 percent by weight of sugar. The duty rate
will be 10 percent ad valorem.
Articles classifiable under subheading 1806.10.3005, HTS, are subject
to the absolute quota restrictions provided for in subheading 9904.50.40,
HTS.
Goods classifiable under subheading 1806.10.3005, HTS, which have
originated in the territory of Canada, will be entitled to a 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