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NY B80120

December 19, 1996

CLA-2-18:RR:NC:2:232 B80120


TARIFF NO.: 1806.20.5000

Mr. Patrick Aldred
8030 National Highway
Pennsauken, NJ 08109

RE: The tariff classification of Dark Chocolate from Belgium.

Dear Mr. Aldred:

In your letter dated December 4, 1996, you requested a tariff classification ruling.

You submitted samples and descriptive literature with your request. The merchandise in question is two varieties of dark chocolate disks, 1 1/4 inches in diameter, which will be imported in 44 pound sacks and 22 pound boxes for industrial use. Product C501/J is said to consist of 46 percent cocoa liquor, 9.6 percent cocoa butter, 43.8 percent sucrose, and traces of lecithin and vanillin. Product E740/J is stated to contain 64.5 percent cocoa liquor, 7.23 percent cocoa butter, 27.7 percent sucrose, and traces of lecithin and vanillin.

The applicable subheading for both types of the dark chocolate will be 1806.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations ...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: Other. The rate of duty will be 4.8 percent ad valorem. Effective January 1, 1997, the rate of duty for item 1806.20.5000 will be 4.7 percent ad valorem.

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.


Roger J. Silvestri

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