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NY 806357

January 31, 1995

CLA-2-18:S:N:N7:232 806757


TARIFF NO.: 1806.32.1600

Mr. Todd Masters
Albert Ulster Imports, Inc.
9211 Gaither Road
Gaithersburg, MD 20877

RE: The tariff classification of milk chocolate couverture from Switzerland.

Dear Mr. Masters:

In your letter dated January 24, 1995 you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise is stated to contain 47.01 percent sugar, 26.08 percent cocoa butter, 15.00 percent whole milk powder, 10.70 percent cocoa paste, 1.00 percent skim milk powder and small quantities of lecithin and vanillin. Based on the quantity of whole milk powder, it is assumed that the butterfat content of the product is not over 5.5 percent by weight. The chocolate couverture will be imported in slabs of 2 kilograms.

The applicable subheading for the milk chocolate couverture will be 1806.32.1600, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars...not filled: preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: containing butterfat or other milk solids (excuding articles for consumption at retail as candy or confection)...other...other: containing less than 21 percent by weight of milk solids. The rate of duty will be 42.7 cents per kilogram plus 4.9 percent ad valorem. In addition products classified under subheading 1806.32.1600, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.24, HTS.

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
New York Seaport

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