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NY A88069

October 31, 1996

CLA-2-18:RR:NC:2:232 A88069


TARIFF NO.: 1806.20.9500; 1806.20.9800

Mr. John Dickerson
3927 High Pines
Houston, Texas 77068

RE: The tariff classification of chocolate flavored filling mix from Canada.

Dear Mr. Dickerson:

In your letter dated September 17, 1996 you requested a tariff classification ruling.

A sample was included with your request. The product is in the form of a paste and is stated to contain 62.9 percent peanut flour, which includes 36 percent oil mixed with 9 percent sucrose, 22.1 percent oil, which consists of rapeseed, soybean, corn, cottonseed, and/or peanut oil, and 6 percent cocoa powder. It is noted that the Customs laboratory has determined that the submitted sample contains 14.1 percent sucrose. The subject merchandise will be packaged in 50 pound boxes, 300 pound drums and in 2000 pound bulk bags. The product will be used as an ingredient in dairy products, confectioneries, baked goods, crackers and fillings.

The applicable subheading for the chocolate flavored filling mix, 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...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 41.6 cents per kilogram plus 9.5 percent ad valorem.

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

A copy of 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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