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NY C81892

December 5, 1997

CLA-2-18:RR:NC:SP:232 C81892


TARIFF NO.: 1806.20.8100; 1806.20.8300

Mr. William J. Phelan
Phelan & Mitri
One Atlantic Street
Stamford, Connecticut 06901

RE: The tariff classification of chocolate crumb from the Netherlands.

Dear Mr. Phelan:

In your letter dated November 14, 1997, on behalf of Boon Incorporated of Morris Plains, New Jersey, you requested a tariff classification ruling.

The subject merchandise is a chocolate crumb, which, we assume for purposes of this ruling, will be imported in bulk quantities. The subject merchandise is stated to contain 46.0 percent sugar, 30.3 percent non-fat milk solids, 11.4 percent milk fat, 10.10 percent cocoa mass and 2.3 percent moisture.

The applicable subheading for the chocolate crumb, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, 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: other...other...other: Dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1806.20.8300, HTS, and dutiable at the rate of 57.4 cents per kilogram plus 9.2 percent ad valorem. In addition, products classified in subheading 1806.20.8300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.

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.


Robert B. Swierupski

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