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NY D80191

July 28, 1998

CLA-2-18:RR:NC:SP:232 D80191


TARIFF NO.: 1806.90.5500; 1806.90.5900

Mr. Claude Schellenberger

Max Felchlin, Inc.

Bahnhofstrasse 63

CH-6431 Schwyz, Switzerland

RE: The tariff classification of CS65E Lucerne Rondo, CS70E Gastro Rondo and TM32E Pralissimo from Switzerland.

Dear Mr. Schellenberger:

In your letter dated July 8, 1998, you requested a tariff classification ruling.

You submitted descriptive literature and samples of three items. The products in question are all said to be ready to use without further processing upon importation. The first two products, CS65E Lucerne Rondo, dark chocolate in coins, and CS70E Gastro Rondo, dark 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. Based on the descriptions provided, it is assumed that these products are both intended for use as flavorings; in fillings, ganaches, and chocolate desserts such as cookies and mousses, but not for use as a coating. Product CS65E Lucerne Rondo is stated to contain 53 percent sugar, 36 percent cocoa liquor, 8 percent cocoa butter, 3 percent dextrose, and traces of lecithin and vanillin. Product CS70E Gastro Rondo is said to consist of 48 percent cocoa liquor, 41 percent sugar, 10 percent cocoa butter, 1 percent dextrose, and traces of lecithin and vanillin.

The next item, product TM32E Pralissimo, water-free hazelnut paste, will be imported in 1 kg pails and used to flavor cream, fillings, ice creams and fondants. It is said to consist of 52 percent hazelnuts, 19 percent almonds, 14 percent sugar, 7 percent hardened vegetable fat, 6 percent soya flour, 3 percent cocoa mass, and traces of vanillin and lecithin.

The applicable subheading for the CS65E Lucerne Rondo, the CS65E Lucerne Rondo and the TM32E Pralissimo, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.55 Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 4.7 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 39.4 cents per kilo plus 6.3 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.62, HTS.

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-



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