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NY 869907

December 20, 1991



TARIFF NO.: 1806.20.7010

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

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

Dear Mr. Bien:

In your letter dated December 13, 1991 you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise is described as a cocoa drink mix, which is mixed with milk to produce a finished beverage. It is stated to contain 68.825 percent sugar, 21.0 percent cocoa, 9.525 percent dextrose, 0.3 percent salt, 0.2 percent vanillin, and 0.15 percent vitamins. The merchandise will be packaged in 2000 pound bulk bags and 100 pound paper bags.

The applicable subheading for the cocoa drink mix will be 1806.20.7010, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other: containing more than 65 percent by weight of sugar...provided for in subheading 9904.60.60. The duty rate will be 10 percent ad valorem.

Goods classifiable under subheading 1806.20.7010, 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. Effective January 1, 1992 the FTA rate of duty will be 6 percent ad valorem.

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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