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NY 812907

July 31, 1995

CLA-2-18:S:N:N7:232 812907


TARIFF NO.: 1806.20.3800

Ms. Kathleen Crawford
BDP International Inc.
1017 4th Avenue
Lester, PA 19029-1813

RE: The tariff classification of Milk Chocolate Drops (M431/M) from Belgium.

Dear Ms. Crawford:

In your letter dated July 20, 1995, on behalf of Puratos Corporation, you requested a tariff classification ruling.

Samples were included with your request. The subject merchandise is stated to contain 41.17 percent sucrose, 21.83 percent cocoa butter, 10.49 percent cocoa liquor, 20 percent whole milk powder, 5.94 percent skimmed milk powder and small quantities of lecithin and flavor. The butterfat content of the product is 5.3 percent. The merchandise will be imported in the form of "drops", and packaged in a poly bag, which is inside a carton having a weight of 10 kilograms. The chocolate will be used as a coating for cakes or further processed for use as a coating on bakery products.

The applicable subheading for the Milk Chocolate Drops (M431/M) will be 1806.20.3800, 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: 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...other...other: containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): other: other...other. The rate of duty will be 60.6 cents per kilogram plus 4.9 percent ad valorem. In addition products classified under subheading 1806.20.3800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 through 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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