CLA-2-18:RR:NC:SP:232 H82171

Ms. Maureen Spektor Bell
Liberty Richter
400 Lyster Avenue
Saddle Brook, NJ 07663-5910

RE: The tariff classification of Chocolate Flakes from the Netherlands

Dear Ms. Spektor Bell:

In your letter dated May 1, 2001, you requested a tariff classification ruling.

You submitted descriptive literature and product samples with your request. The subject merchandise is product 141311, described as “Mr. Sprinkles” glazed milk chocolate flakes. These small, crunchy brown flakes will be imported packaged for retail sale in 3.5-ounce boxes. They are stated to consist of 65.08 percent sugar, 12.4 percent cocoa butter, 12.6 percent whole milk powder, 9.4 percent low fat cocoa powder, and traces of lecithin and vanillin.

The applicable subheading for the milk chocolate flakes, product 141311, will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other…Other. The rate of duty will be 6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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) 637-7059.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division