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NY 815023

September 26, 1995

CLA-2-18:R:N2:232 815023


TARIFF NO.: 1806.20.9500; 1806.20.9800

Ms. Carol Hagyard
A.N. Deringer, Inc.
1010 Niagara Street
Buffalo, NY 14213

RE: The tariff classification of instant liquid hot chocolate from Canada.

Dear Ms. Hagyard:

In your letter dated September 13, 1995, on behalf of Complete Pride Beverage in Ontario, Canada, you requested a tariff classification ruling.

A sample and information were submitted with your initial request dated July 13, 1995. The subject merchandise is stated to contain 29.38 percent water, 0.19 percent potassium sorbate, 0.19 percent disodium phosphate, 0.57 percent salt, 1.23 percent vanilla flavor, 7.11 percent skim milk powder, 7.11 percent whitening agent, 0.28 percent caramel, 0.004 percent Red #40, 47.39 percent invert sugar, 5.69 percent cocoa powder, 0.57 percent cocoa liquor, 0.21 percent lecithin. The percentage of sucrose in the product on a dry weight basis is 18.27 percent. The instant liquid hot chocolate will be packaged in a cardboard box which contains an aluminum bag holding 7.5 liters. The product is for institutional use, and will be mixed with water to produce a beverage.

The applicable subheading for the instant liquid hot chocolate, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500 Harmonized Tariff Schedules 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...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 10 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 1806.20.9800, HTS, and dutiable at the rate of 42.7 cents per kilogram plus 9.8 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730.


Roger J. Silvestri

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