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NY B87609




July 22, 1997

CLA-2-18:RR:NC:SP:232 B87609

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2400; 1806.20.2800

Mr. Harvey M. Applebaum
Covington & Burling
1201 Pennsylvania Avenue, N.W.
P.O. Box 7566
Washington, D.C. 20044-7566

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

Dear Mr. Applebaum:

In your letter dated July 10, 1997, on behalf of Van Leer Chocolate Corporation, you requested a tariff classification ruling.

The subject merchandise is stated to contain 59 percent sugar, 31 percent whole milk powder, and 10 percent chocolate liquor. The product will contain over 5.5 percent butterfat. It will be imported in dry granular powder form in 50 pound or larger bulk packages. After importation, the merchandise will be combined with other ingredients to produce chocolate candies and other chocolate products.

The applicable subheading for the chocolate powder, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.20.2400, 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: 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...containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other, containing over 5.5 percent by weight butterfat...described in additional U.S. note 2 to chapter 18 and entered pursuant to its provisions. The general rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, and the product contains 21 percent or more by weight of milk solids, classification is under subheading 1806.20.2800, HTS, and dutiable at the rate of 57.4 cents per kilogram plus 4.7 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.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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