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HQ 954186

June 4, 1993

CLA-2 CO:R:C:F 954186 JGH


TARIFF NO.: 1806.32.4098

Ms. Theresa Baker
Fritz Companies, Inc.
P.O. Box 125
Jamaica, New York 11430

RE: Reconsideration of New York Ruling 875356, dated June 19, 1992.

Dear Ms. Baker:

In the above-referenced ruling a product called "Galaxy", a chocolate imported in small blocks weighing approximately 100 to 200 grams each, was classified in the provision for chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs, weighing more than 2kg, in subheading 1806.20.8095, TSUS.


The product was said to contain 41 percent sugar, 15 percent cocoa butter, 13 percent skim milk powder (0.4 percent milk fat), 8 percent cocoa mass, 5 percent whey, and small amount of other ingredients. Subsequent to importation the chocolate was melted and used to coat ice cream bars, which were then exported.


Upon review of the ruling, it is apparent that as the "Galaxy" blocks do not weigh over 2 kg., they cannot be classified in subheading 1806.20.8095. Rather they would be classifiable in the provision for Other chocolate and other food preparations containing cocoa: In blocks, slabs or bars: Not filled, in subheading 1806.32.4098, TSUS. The rate of duty is 7 percent ad valorem.


The above-described chocolate blocks are classifiable in subheading 1806.32.4098, HTSUS. The rate of duty is 7 percent ad valorem.

NYRL 875356 is modified to the extent indicated.


John Durant, Director

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