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NY 804403

November 22, 1994

CLA-2-18:S:N:N7:232 804403


TARIFF NO.: 1806.20.7005

Mr. Dennis Kovler
Mitsui Foods, Inc.
Continental Plaza
401 Hackensack Avenue
P.O. Box 825
Hackensack, NJ 07602

RE: The tariff classification of cocoa/sugar mixture from Columbia.

Dear Mr. Kovler:

In your letter dated November 15, 1994 you requested a tariff classification ruling.

A sample was included with your request. The sample indicates that the product contains 89 percent sugar and 11 percent "Licor De Cacao", which is cocoa liquor. The merchandise will be packaged in poly-lined paper bags or poly-lined cardboard drums weighing approximately 50 kilograms.

The applicable subheading for the cocoa/sugar mix will be 1806.20.7005, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other: containing more than 65 percent by weight sugar... subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended provided for in subheading 9904.50.40, HTS. The duty rate will be 10 percent ad valorem.

Articles classifiable under subheading 1806.20.7005, HTS, which are products of Columbia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

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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