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HQ 950773


December 10, 1991

CLA-2 CO:R:C:F 950773 ALS

Category: CLASSIFICATION

TARIFF NO.: 1806.10.41 1806.10.42

Mr. Frank Brennan
De Angelus and Schaffer
1455 Pennsylvania Ave., N.W.
Suite 1150
Washington, D.C. 20004

RE: Modification of Headquarters Ruling Letter (HRL) 088799, dated November 20, 1991, Concerning Sweetened Cocoa Blended in Canada

Dear Mr. Brennan:

In the referenced letter you received a ruling on the classification of sweetened cocoa blended in Canada. In that ruling the article was classified in subheading 1806.10.42, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), based on the premise that the sugar, which is blended in Canada with cocoa, originates in Finland or one of the European Economic Community (EEC) countries. This was our understanding based on your client's letter of February 27, 1991.

Subsequent to the above letter and after the classification matter had been pending for an extended period, your client advised us, during a telephonic conversation on November 4, 1991, that the sugar might alternatively originate in Australia or in a Latin American country. Unfortunately, due to an oversight, this possibility was not considered in preparation of HRL 088799.

Accordingly, we have reviewed this matter and concluded that HRL 088799 was correct as to sweetened cocoa produced in Canada with sugar from Finland or an EEC country. We, however, have concluded that sweetened cocoa produced in Canada with sugar from Australia or a Latin American country would be classifiable under subheading 1806.10.41, HTSUSA, insofar as it is described in paragraphs (a) and (b) of additional U.S. note 3 to chapter 17, HTSUSA, and entered pursuant to its provisions.

Pursuant to section 177.9, Customs Regulations (19 CFR 177.9), HRL 088799 is accordingly modified to correct this oversight.

We hope that the oversight and subsequent ruling modification has not caused any difficulty for your client.

Sincerely,

John Durant, Director
Commercial Rulings Division

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