CLA-2-18:RR:NC:FC:232 A84070
Mr. James E. Bernard
CSP Foods Inc.
RR3 Box 830
Montpelier, VT 05602
RE: The tariff classification of Chocolate Sauce from Canada.
Dear Mr. Bernard:
In your letter dated May 23, 1996, you requested a tariff classification ruling.
You submitted descriptive literature with your request. The merchandise in question is chocolate sauce which is intended for use as an ice cream topping. It will be imported in 58 pound plastic pails. It is said to consist of 31-35 percent glucose syrup, 17-21 percent water, 16-20 percent fructose, 9-13 percent sweetened condensed milk, 7-11 percent palm kernel oil, 4-9 percent sugar, 2-6 percent cocoa powder, and traces of other ingredients. It is noted that the ingredients are all listed with a range of percentages, making it difficult to determine the exact composition of the finished product.
If the total dry weight of sugar derived from sugar cane or sugar beet in the product as imported is over 10 percent, the applicable tariff provision for the chocolate sauce, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500 Harmonized Tariff Schedules of the United States Annotated (HTSUSA), 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: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTSUSA, and dutiable at the rate of 41.6 cents per kilogram plus 9.5 percent ad valorem.
If the total dry weight of sugar derived from sugar cane or sugar beet in the product as imported is not over 10 percent, the applicable tariff provision for the chocolate sauce will be 1806.20.9900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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: Other: Other: Other. The general rate of duty will be 9.5 percent as valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).
A copy of the 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