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NY B84839

May 13, 1997

CLA-2-18:RR:NC:SP:232 B84839


TARIFF NO.: 1806.20.5000

Mr. Todd Masters
Albert Uster Imports Inc.
9211 Gaither Road
Gaithersburg, MD 20877

RE: The tariff classification of chocolate cremant couverture from Switzerland.

Dear Mr. Masters:

In your letter dated April 28, 1997 you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise is stated to contain 46.46 percent sugar, 44.41 percent cocoa paste, 8.79 percent cocoa butter, 0.30 percent lecithin, 0.02 percent vanilla and 0.02 percent vanillin. The product will be imported in 2.5 kilogram blocks, packaged 2 blocks per foil pouch. The chocolate will be used by professional chefs for flavoring ganaches, mousses, creams, and for molding, coating and dipping.

The applicable subheading for the chocolate cremant couverture 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 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...other. The rate of duty 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 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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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