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April 9, 1999

CLA-2-18:RR:NC:SP:232 D89748


TARIFF NO.: 1806.90.9019

Mr. Alan Huestis
The Appleton Chocolates Company
567 Lake Road
Wentworth, NS
Canada B0M 1Z0

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of chocolates from Canada; Article 509

Dear Mr. Huestis:

In your letter dated March 2, 1999 you requested a ruling on the status of chocolates from Canada under the NAFTA.

Samples were included with your request. The subject merchandise consists of dome-shaped chocolates wrapped in foil, packaged in pairs in clear plastic. The chocolate packages have a net weight of 1.5 ounces. The chocolates have various fillings and will be imported in the following flavors: Wild Blueberry & Maple, Blueberry-Ginger-Almond, Maple & Cherry, Maple-Walnut, Maple & Ginger and Fruit & Nut (almond). None of the items contain any peanuts or peanut products. Each piece of confectionery is 50 percent chocolate, 30 percent sugar, 15 percent maple syrup, and 5 percent fruit/nut/berry. The chocolate used in the merchandise is produced in either Belgium, France, Germany or Switzerland. The chocolate is imported into Canada in 5 kilogram slabs or in the form of pellets in 10 kilogram bags. The sugar, maple syrup, blueberries and cranberries are made in Canada. The nuts, cherries and aluminum foil are products of the United States. The ginger is made in Thailand. The finished chocolates are manufactured and packaged in Canada for export to the United States.

The applicable tariff provision for the chocolates will be 1806.90.9019, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa...other...other...other... confectionery...other. The general rate of duty will be 6.2 percent ad valorem. The foil wrapping may qualify as American Goods Returned under subheading 9801.00.10, HTS, which is subject to a free rate of duty. However, insufficient details were furnished as to the steps involved in the production of the foil in the United States and the subsequent operations performed in Canada.

Each of the non-originating materials used to make the chocolates has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/18. The chocolates will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 John Maria at 212-637-7059.


Robert B. Swierupski

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