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NY 817310

December 14, 1995

CLA-2-18:RR:NC:FC:232 817310


TARIFF NO.: 1806.20.2400; 1806.20.2800

Mr. Ernest Ferrante
Kuehne & Nagel, Inc.
10 Exchange Place-19th Floor
Jersey City, New Jersey 07302

RE: The tariff classification of Chocolac VL and Chocolac L from the Netherlands.

Dear Mr. Ferrante:

In your letter dated November 28, 1995, on behalf of Boon Incorporated, you requested a tariff classification ruling.

Chocolac VL is stated to contain 56 percent sugar, 22.9 percent non-fat milk solids, 12.4 percent cocoa liquor, 7.2 percent milk fat and 1.6 percent moisture. Chocolac L is stated to contain 60 percent sugar, 20.4 percent non-fat milk solids, 10 percent cocoa liquor, 8 percent milk fat and 1.6 percent moisture. The above products will be in powder form and packaged in 25 kilogram bags. They will be used as ingredients for making chocolate.

The applicable subheading for the Chocolat VL and Chocolat L, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.20.2400, 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: 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: containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other, containing over 5.5 percent by weight butterfat...described in additional U.S. note 2 to chapter 18 and entered pursuant to its provisions. The rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, and product contains 21 percent or more by weight of milk solids, classification is under subheading 1806.20.2800, HTS, and dutiable at the rate of 60.6 cents per kilogram plus 4.9 percent ad valorem. In addition, products classified in subheading 1806.20.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.09 to 9904.18.14, HTS.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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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