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NY 890195

September 20, 1993



TARIFF NO.: 1806.20.4060

Ms. Tracey A. Ellman
Tower Group International, Inc.
128 Dearborn Street
Buffalo, New York 14207-3198

RE: The tariff classification of chocolate chips from Canada.

Dear Ms. Ellman:

In your letter dated May 14, 1993, on behalf of Neilson Cadbury, you requested a tariff classification ruling.

Information was submitted with your initial request dated April 22, 1993. The subject merchandise is stated to contain 33 percent chocolate liquor, 6 percent cocoa butter, 3 percent butter oil (dairy butterfat), 58 percent sugar, .1 percent salt, .3 percent soya lecithin, .01 percent vanillin. The chocolate chips will be packaged in 10 or 20 kilogram polylined corrugated boxes and will be used as a topping for ice cream desserts.

The applicable subheading for the chocolate chips will be 1806.20.4060, Harmonized Tariff Schedule 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...other...containing not over 5.5 percent by weight of butterfat or containing other milk solids. The duty rate will be 5 percent ad valorem.

Articles classified under subheading 1806.20.4060, HTS, are subject to the quota restrictions of subheading 9904.10.66, HTS, which has no quota allocation for this product from Canada.

Goods classifiable under subheading 1806.20.4060, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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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