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NY A81554




April 11, 1996

CLA-2-18:RR:NC:FC:232 A81554

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9010; 1905.30.0040

Ms. Athena Caramanos
Eastern Caribbean Commodities, Inc.
#1 La Puntilla Street
Old San Juan, Puerto Rico 00901

RE: The tariff classification of Chocolate Bonbons and Chocolate Wafers from Colombia.

Dear Ms. Caramanos:

In your letter dated March 15, 1996 you requested a tariff classification ruling.

You sent descriptive literature and a photograph of the retail packaging of five different items. The first merchandise in question is "Tacos Fantasia Maciz", a type of chocolate confectionery with crisped rice which will be imported in 2.1 ounce boxes. The product is said to contain 48.2 percent sugar, 23.9 percent cocoa butter, 11.2 percent milk, 9.2 percent cocoa, 7 percent rice, and traces of lecithin and flavors. The next items in question are "Tacos de Fruta", a chocolate bonbon with fruit flavors to be distributed in 2.5 ounce boxes, and "Tacos de Fresa y Duraznos", a type of chocolate confectionery with strawberry and peach flavors which will be imported in 2.1 ounce boxes. Both of these products are said to contain 61.4 percent sugar, 19.3 percent cocoa butter, 9.1 percent milk, 7.4 percent cocoa, 2.2 percent corn syrup, and traces of lecithin, citric acid, colors and flavors. The next item is "Wafers con Chocolate", 21 gram bars of chocolate wafers to be distributed commercially in bags of six. This item is said to consist of 39.8 percent sugar, 21.3 percent flour, 14.2 percent shortening, 12.9 percent cocoa butter, 6 percent milk, 5 percent cocoa, and a trace of lecithin. The last item is "Wafercito", miniature chocolate wafers to be distributed commercially in 5.2 ounce boxes. This item is said to consist of 40.9 percent sugar, 19.1 percent flour, 14.1 percent cocoa butter, 12.9 percent shortening, 6.9 percent milk, 5.5 percent cocoa, and traces of lecithin, bicarbonate, salt, flavors and colors.

The applicable subheading for the "Tacos Fantasia Maciz" the "Tacos de Fruta" and the "Tacos de Fresa y Duraznos" will be 1806.90.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other... Confectionery. The duty rate will be 6.7 percent ad valorem.

The applicable subheading for the "Wafer con Chocolate" and the "Wafercito" will be 1905.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Bread, pastry, cakes, biscuits and other baker's wares, whether or not containing cocoa...Sweet biscuits; waffles and wafers...Other. The duty rate will be free.

Articles classifiable under subheading 1806.90.9010, HTS, which are products of Colombia are entitled to duty free treatment under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations.

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

A copy of this 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.

Sincerely,

Roger J. Silvestri

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