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NY 882855

February 26, 1993



TARIFF NO.: 1806.90.0073

Mr. William J. Maloney
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017

RE: The tariff classification of chocolate chips from Canada.

Dear Mr. Maloney:

In your letter dated February 10, 1993, on behalf of Kraft General Foods, Inc., you requested a tariff classification ruling.

The subject merchandise is described as Baker's Real Semi- Sweet Chocolate Chips, which will be imported in retail packages having a net weight of 340 grams. The product is stated to contain approximately 57 percent sugar, 37 percent chocolate liquor, 5 percent cocoa butter and small amounts of lecithin and vanilla flavor. It is noted that the subject merchandise is distinguished from the "Real Semi-Sweet Chocolate Chips" in New York ruling 881787 dated January 18, 1993, which contained a butterfat ingredient.

The applicable subheading for the Baker's Real Semi-Sweet Chocolate Chips will be 1806.90.0073, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other...other: put up for retail sale...other. The duty rate will be 7 percent ad valorem.

Goods classifiable under subheading 1806.90.0073, HTS, which have originated in the territory of Canada, will be entitled to a 3.5 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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