HQ 954186 - Reconsideration of New York Ruling 875356, dated June 19, 1992. - United States International Trade Commision Rulings

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HQ 954186

June 4, 1993

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

CATEGORY: CLASSIFICATION

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.

FACTS:

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.

LAW AND ANALYSIS:

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.

HOLDING:

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.

Sincerely,

John Durant, Director

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