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NY C83455

January 28, 1998

CLA-2-18:RR:NC:SP:232 C83455


TARIFF NO.: 1806.32.9000; 1806.90.2800

Mr. Beat Herrmann
Max Felchlin, Inc.
Bahnhofstrasse 63
CH-6431 Schwyz, Switzerland

RE: The tariff classification of various Chocolate Couvertures from Switzerland.

Dear Mr. Herrmann:

In your letter dated December 29, 1997, you requested a tariff classification ruling.

You sent descriptive literature and samples of three types of couvertures. The products in question are all couvertures which are imported and said to be ready to use without further processing. They are to be used for to coat confectioneries, for ganaches and chocolate desserts. The first item, product FE49E Ultra Mocca, mocha coating, is a hard brown paste which will be formed into 2 kg bars, and which will be imported in 10 kg cases, packed two to a 20 kg case. It is said to contain 38 percent sugar, 37 percent vegetable fat, 16 percent skimmed milk powder, 6 percent dextrose, 2 percent roasted coffee, 1 percent cocoa powder, and traces of lecithin and vanillin.

The next two products, CS77E Matterhorn Rondo, milk couverture in coins, and CS78E Mont Blanc Rondo, white couverture in coins, are shaped into round wafers and packed in 2 kg bags. One carton contains 3 bags of 2 kg each, 1 case of 12 kg contains 2 such cartons. Product CS77E Matterhorn Rondo is said to consist of 48 percent sugar, 26 percent cocoa butter, 13 percent whole milk powder, 9 percent cocoa mass, 3 percent skimmed milk powder, and traces of lecithin and vanillin. For the purposes of this ruling it is assumed that the butterfat content is under 5.5 percent.

The applicable subheading for the FE49E Ultra Mocca will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The duty rate will be 6.3 percent ad valorem. The applicable subheading for the CS77E Matterhorn Rondo will be 1806.90.2800, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Other: Containing less than 21 percent by weight of milk solids. The duty rate will be 39.4 cents per kilogram plus 6.3 percent ad valorem. In addition, products classified in subheading 1806.90.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.29, HTS.

Your inquiry does not provide enough information for us to give a classification ruling on Product CS78E Mont Blanc Rondo, white couverture in coins. Your request for a classification ruling should include the ingredient breakdown by weight and percentage. We are retaining any related samples until such time as you supply this information.

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.


Robert B. Swierupski

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