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NY D82155

September 18, 1998

CLA-2-18:RR:NC:SP:232 D82155


TARIFF NO.: 1806.32.3000

Mr. Claude Schellenberger
Max Felchlin, Inc.
Bahnhofstrasse 63
CH-6431 Schwyz, Switzerland

RE: The tariff classification of Dark Chocolate Couverture from Switzerland.

Dear Mr. Schellenberger:

In your letter dated August 26, 1998, you requested a tariff classification ruling.

You sent descriptive literature and samples of a dark chocolate couverture which is imported ready to use without further processing. It will be imported formed into 1250 gram bars, packed four in a 10 kg case, shipped two cases to a 20 kg master case. The product will be used to coat chocolates and chocolate specialties, for ganaches and chocolate desserts, and/or to mold fancy items. Product CL39E Felcor 63%, bitter couverture, is said to consist of 53 percent cocoa mass, 37 percent sugar, 10 percent cocoa butter, and traces of lecithin and vanillin.

The applicable subheading for the CL39E Felcor 63%, bitter couverture, will be 1806.32.3000, 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: 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. The rate of duty will be 4.5 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 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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