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NY 896207

April 8, 1994

CLA-2-18:S:N:N7:232 896207


TARIFF NO.: 1806.20.6000

Mr. Leonard Floyd
Livingston International, Inc.
360 Delaware Avenue
Buffalo, NY 14202-1610

RE: The tariff classification of a chocolate product from Canada.

Dear Mr. Floyd:

In your letter dated March 23, 1994 you requested a tariff classification ruling on behalf of Research Applications, Inc., 270 Main Street East, Cambridge, Ontario, Canada N1R 1X5.

Your query concerns the classification of a chocolate product for use in the production of ice cream. The product consists of 46.6 percent hydrogenated soybean and cottonseed oil, 31.7 percent sugar, 17.2 percent cocoa powder, 4.1 percent chocolate powder and 0.4 percent soybean lecithin. It will be imported and sold in 500 pound drums.

The applicable tariff provision for the chocolate will be 1806.20.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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...confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2.5 percent ad valorem.

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

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