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February 18, 1999

CLA-2-18:RR:NC:SP:232 D87504

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000; 1806.20.9900; 2106.90.6400; 2106.90.6600

Ms. Pam Yarnell
Albert Uster Imports, Inc.
9211 Gaither Road
Gaithersburg, MD 20877

RE: The tariff classification of Praline Fillings from Switzerland.

Dear Ms. Yarnell:

In your letter dated January 26, 1999, you requested a tariff classification ruling.

You submitted descriptive literature and samples with your request. The subject merchandise is three types of truffle paste which are all intended as fillings to be used in the production of chocolates such as truffles and pralines. The products are all ready to use after softening and melting, and will be imported in either 12 kg or 30 kg plastic pails.

The first item, “Praline or Truffle Filling Milk”, product P-750-2, is said to contain 44.3 percent sugar, 34.2 percent vegetable fat, 12.2 percent skim milk powder, 4.89 percent low fat cocoa powder, 4.24 percent vegetable oil, and traces of cocoa butter and emulsifiers.

The second product, “Praline or Truffle Filling Vanilla (Dark)”, product P-751-2, is described as containing 42.1 percent sugar, 19.5 percent vegetable fat, 16.4 percent low fat cocoa powder, 15.7 percent vegetable oil, 5.87 percent cocoa mass, and traces of cocoa butter and emulsifiers.

The third item, “Praline or Truffle Filling White”, product P-752-2, is stated to consist of 42 percent sugar, 34.2 percent vegetable fat, 14.5 percent skim milk powder, 4.24 percent vegetable oil, 4.89 percent whole milk powder, and traces of emulsifiers.

The applicable subheading for the “Praline or Truffle Filling Vanilla (Dark)”, product P-751-2, will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, 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: Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The rate of duty will be 2.1 percent ad valorem.

The applicable subheading for the “Praline or Truffle Filling Milk”, product P-750-2, will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, 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: Other. The rate of duty will be 8.8 percent ad valorem.

The applicable subheading for the “Praline or Truffle Filling White”, product P-752-2, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included: Other: Containing over 10 percent by weight of milk solids: 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 2106.90.6600, HTS, and dutiable at the rate of 72.5 cents per kilo plus 8.8 percent ad valorem. In addition, products classified in subheading 2106.90.6600, 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 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 212-637-7059.

Sincerely,

Robert B. Swierupski

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See also:

• Tariff No.: 1806.20.60 - Confectioners' coatings & other products, not less than 6.8% non-fat solids of the cocoa bean nib and not less than 15% vegetable fats
• Tariff No.: 1806.20.99 - Chocolate and preps with cocoa, nesoi, ov 2kg but n/o 4.5 kg, n/o 65% sugar, nesoi
• Tariff No.: 2106.90.64 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: subject to add US note 10 to Ch.4, not GN15
• Tariff No.: 2106.90.66 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: not subject to Ch4 US note 10, not GN15
• Tariff No.: 9904.04.59 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, under $0.30/kg
• Tariff No.: 9904.04.66 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, $1.50/kg or more