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NY 806393

February 8, 1995

CLA-2-18:S:N:N7:232 806393


TARIFF NO.: 1806.90.5500; 1806.90.5900

Mr. Mark S. Davies
Tower Group International, Inc.
128 Dearborn Street
Buffalo, New York 14207-3198

RE: The tariff classification of flavored hot chocolate mixes from Canada.

Dear Mr. Davies:

In your letter dated January 30, 1995, on behalf of Cobblestone Kitchens Incorporated, 6355 Shawson Drive, Suite 3, Mississauga, Ontario L5T 1S7, you requested a tariff classification ruling.

Samples were included with your request. The subject merchandise is described as Suisse Cream, Amaretto Cream, Chocolate Raspberry and Irish Cream hot chocolate mixes. The products all contain approximately 43 percent sugar with various amounts of coffee creamer, whey, cocoa, skim milk powder and flavorings. The products will be imported packaged for retail sale in 29 gram pouches.

The applicable subheading for the flavored hot chocolate mixes, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500 Harmonized Tariff Schedules of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other...other...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 6.4 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 42.7 cents per kilogram plus 6.8 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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