HQ 0087262 - Classification of chocolate shavings from West Germany - United States International Trade Commision Rulings

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HQ 087262

July 31,1990

CLA-2 CO:R:C:G 087262 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.0020

Mr. J. T. Littlewood
Mrs. Smith's Frozen Foods Co.
PO Box 298
Pottstown, Pa 19464

RE: Classification of chocolate shavings from West Germany

Dear Mr. Littlewood:

This is in reference to your letter of May 24, 1990, concerning the tariff status of chocolate shavings, a product of West Germany.

FACTS:

You state that approximately four years ago the company introduced a high quality dessert product, French Silk Chocolate Pie. While the chocolate used in the filling was said to be domestically obtained, the chocolate shavings used to decorate the top of the pie were imported from West Germany.

Until recently, you add, the shavings were classified under the Harmonized Tariff Schedules of the United States (HTSUS), as food preparations in subheading 2106.90.6097, HTSUS, and not subject to quota. However, you note that Customs at the port where the entries were filed changed the classification to subheading 1806.90.0020, HTSUS, which had the effect of subjecting entries to a quota with no allowance for chocolate from Germany.

The shavings are said to be composed of:

Ingredient Percent

Cocoa Mass 9.49
Cocoa butter 16.6
Full Milk Powder 18.6
Sugar 53.9
Milk Fat 4.5

You assert that since, in your opinion, there is no domestic chocolate of the high quality which you feel is necessary for this product, you are required to import the product.

ISSUE:

Classification of chocolate shavings under the HTSUS.

LAW AND ANALYSIS:

In contrast to the prior law, the Tariff Schedules of the United States (TSUS), under which to be classified as a cocoa product the article had to contain at least 10 percent cocoa liquor, the HTSUS chapter covering cocoa and cocoa preparations, Chapter 18, includes not only cocoa in all forms, cocoa butter, fat and oil but also preparations containing cocoa in any proportions (with exceptions not here applicable). Subheading 1806.90, HTSUS, covers food preparations containing cocoa. Products classifiable in this provision are also subject to quota restraints. Subheading 9904.10.66, HTSUS, is a quota provision which applies to articles containing chocolate classifiable in subheading 1806.90, HTSUS, containing 5.5 percent or less by weight of butterfat, with no quota allowance for chocolate preparations from West Germany.

Since these chocolate shavings have a butterfat content of 4.5 percent and are a product of West Germany, they are subject to this quota prohibition.

Your request for a delay in the effective date of the change in classification of the chocolate shavings is being currently considered and will be addressed in a seperate letter.

HOLDING:

Chocolate shavings from West Germany containing 4.5 percent butterfat are classifiable in subheading 1806.90.0020, HTSUS, and subject to quota prohibition in subheading 9904.10.66, HTSUS.

Sincerely,

John Durant, Director

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