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NY 869167

DEC 04, 1991



TARIFF NO.: 1806.10.3005

Mr. Clark D. Bien
Arbor Foods Incorporated
6018 West Maple Road, Suite 888
West Bloomfield, MI 48322

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

Dear Mr. Bien:

In your letter dated October 30, 1991 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 89.50 percent sugar and 10.50 percent cocoa. The mix will be imported in 2000 pound bulk bags and in 100 pound paper bags. The product will be used by industrial users in the bakery, dairy and confectionery trades. The mix will be combined with additional ingredients prior to consumption.

The applicable subheading for the cocoa mix will be 1806.10.3005, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: cocoa powder, containing added sugar or other sweetening matter...containing 65 percent or more but less than 90 percent by weight sugar. The duty rate will be 10 percent ad valorem. Articles classifiable under subheading 1806.10.3005, HTS, are subject to the absolute quota restrictions provided for in subheading 9904.50.40, HTS.

Goods classifiable under subheading 1806.10.3005, 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.

Jean F. Maguire
Area Director

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