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NY 857755

NOV 21 1990



TARIFF NO.: 1806.31.0060; 1806.90.0070

Mr. Oswaldo Yrma
5765 Wildair Drive
New Orleans, LA 70122

RE: The tariff classification of various chocolate and confectionery items from Spain.

Dear Mr. Yrma:

In your letter dated October 29, 1990, you requested a tariff classification ruling.

Your query concerns the classification of five different chocolate and confectionery items in retail packages. Bombonisimos contain sugar, cocoa mass, cocoa butter, powdered milk, hazelnut, almond, refined vegetable fat, coffee, lecithin and artificial flavorings (including vanillin). Additionally, about 15 percent of the items in this retail box contain 0.5 percent alcohol by volume. Bombones Serie Lujo contain the same ingredients as Bombonisimos, but without the coffee and alcohol. Bombones Cortados contain sugar, hazelnut, powdered milk, cocoa mass, cocoa butter, refined vegetable fat, lecithin and vanillin. Fruta Milk contains sugar, cocoa butter, powdered milk, lactose, cocoa mass, jam, glucose sirup, refined vegetable fat, citric acid E-330, lecithin and artificial flavorings and colorings. Chocolate Cover is available in both milk and dark chocolate flavors and has a butterfat content of from 29.5 to 32 percent by weight.

The applicable subheading for the Bombonisimos, Bombones Serie Lujo and Bombones Cortados will be 1806.90.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other...provided for in subheading 9903.17.05. The duty rate will be 7 percent ad valorem.

The applicable subheading for the Fruta Milk will be 1806.31.0060, HTS, which provides for chocolate and other food preparations containing cocoa...other, in blocks, slabs or bars...filled...provided for in subheading 9903.17.05. The duty rate will also be 7 percent ad valorem.

Additionally, the Bombonisimos that contain alcohol may be subject to other import restrictions imposed by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, D.C. 20204

Your inquiry does not provide enough information for us to give a classification ruling on the Chocolate Cover. Your request for a classification ruling should include a complete breakdown of all ingredients by weight, the size of the package, and a sample of both flavors of the product.

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.


Jean F. Maguire
Area Director

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