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NY 863369

JUL 3 1991

CLA-2-18:S:N:N1:232-863369

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.8030

Mr. Alan Litwin
F.W. Myers & Co., Inc.
55 Oriskany Drive
Tonawanda, New York 14150

RE: The tariff classification of a cocoa mix from Canada.

Dear Mr. Litwin:

In your letter dated May 14, 1991, on behalf of R.W. Patten Distributors Limited, you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise is a cocoa mix which is stated to contain 51.4 percent sugar, 7.87 percent cocoa, 11.8 percent coffee whitener, 25.18 percent sweet whey, 2.95 percent non fat dried milk, and small quantities of various other ingredients. The product will be imported in one ton tote bags.

The applicable subheading for the cocoa mix will be 1806.20.8030, Harmonized Tariff Schedule of the United States (HTS), 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...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.10.75. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 1806.20.8030, HTS, which have originated in the territory of Canada, will be entitled to a 7 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

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