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NY 812857

July 26, 1995

CLA-2-18:S:N:N7:232 812857


TARIFF NO.: 1806.90.9000

Mr. Douglas M. Folsom
Fine Food Imports
P.O. Box 308
318 Manley Street #7
West Bridgewater, MA 02379

RE: The tariff classification of a Chocolate Ghost and a Chocolate Coffin from England.

Dear Mr. Folsom:

In your letter dated July 6, 1995 you requested a tariff classification ruling.

A sample of the Chocolate Ghost was submitted with your request. Information was submitted with your requests dated March 26, 1995 and May 1, 1995. The Chocolate Ghost consists of a clear plastic form in the shape of a ghost filled with chocolate. The chocolate can be consumed by separating the two halves of the plastic form. This product is stated to contain 98 percent white chocolate and 2 percent milk chocolate. The ingredients include: 45.27 percent sucrose, 26.19 percent cocoa butter, 26.89 percent whole milk powder, .65 percent cocoa liquor and small quantities of various other ingredients. The Chocolate Coffin is stated to contain 45.36 percent sucrose, 20.60 percent cocoa butter, 10.42 percent cocoa liquor, 18.33 percent whole milk powder, 4.62 percent whey powder and small quantities of various other ingredients. The ingredients are produced in England, with the exception of the cocoa beans, which are produced in Belgium and used to make the cocoa liquor. The products weigh 100 grams each.

The applicable subheading for the Chocolate Ghost and the Chocolate Coffin will be 1806.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other...other ...other. The rate of duty will be 6.8 percent ad valorem

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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