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NY C88251

June 18, 1998

CLA-2-18:RR:NC:2:228 C88251


TARIFF NO.: 1806.90.5500, 1806.90.5900

Carolyn Hall

Fritz Companies, Inc.

1000 Port Carteret Drive

Carteret, NJ 07008

RE: The tariff classification of food products from Germany.

Dear Ms. Hall:

In your letter dated May 5, 1998, on behalf of the D.I. Group, Batavia, IL, you requested a tariff classification ruling.

A sample, submitted with your letter was examined and disposed of. The product, a chocolate "fond", is a brown powder composed of 57 percent sugar, 22.1 percent cocoa, 7.7 percent gelatin, 6.6 percent whipped cream, 2.4 percent glucose syrup, 1 percent skim milk, and less than one percent each of an emulsifier, separating agent, salt, and flavor. The product is to be mixed with water and whipping cream to make a dessert topping.

The applicable subheading for the chocolate fond, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500 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 general 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 kilogram 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 9904.17.56, HTS.

Your inquiry does not provide enough information for us to give a classification ruling on the hazelnut, strawberry, raspberry, orange, or lemon fonds. Your request for a classification ruling should include an explanation of the function of the 0.2 percent cocoa contained in the hazelnut fond, and a clarification of the identity of the "glucose syrup" ingredient common to each. Is the "glucose syrup" actually glucose syrup solids, or is it a fluid glucose syrup? If the latter, provide the brix of the syrup.

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 Stanley Hopard at 212-466-5760.


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