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NY A82610




May 10, 1996

CLA-2-18:RR:NC:FC:232 A82610

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9010

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

RE: The tariff classification of Chocolates from Spain.

Dear Mr. Folsom:

In your letter dated April 18, 1996, on behalf of Simon-Coll, SA of Barcelona, Spain, you requested a tariff classification ruling.

You submitted a sample and descriptive literature with your request. The merchandise in question is "umbrellas" made of chocolate, with a net weight of 35 grams, approximately five inches in length, wrapped in checked paper, with a three inch long plastic "handle" inserted in the broad end. A paper ribbon listing the manufacturer, Barcelona, Spain, and the ingredients is twisted around the neck of the umbrella. The chocolate is said to consist of 42.99 percent sugar, 24.5 percent cocoa butter, 24 percent whole milk powder, 8 percent cocoa mass and traces of lecithin and vanillin.

The applicable subheading for the chocolate umbrellas 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: Other...Confectionery. The rate of duty will be 6.7 percent ad valorem.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204

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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