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April 21, 1999

CLA-2-18:RR:NC:SP:232 D89985


TARIFF NO.: 1806.90.9090

Mr. P. Todd Fredette
A.N. Deringer, Inc.
173 West Service Road
Champlain, NY 12912

RE: The tariff classification of Chocolate Fondue from Canada.

Dear Mr. Fredette:

In your letter dated March 24, 1999, on behalf of Le Farfadet Confiserie of Laval-Ouest, Quebec, Canada, you requested a tariff classification ruling.

You submitted descriptive literature and samples with your request. The subject merchandise is four varieties of chocolate fondue. The products will be imported in various sizes for retail sale; the samples submitted were in 50 gram and 350 gram frosted glass jars. Informational tags are tied with raffia around the necks of the samples. There is brown paper covering the lids of the larger jars, secured with the raffia. The larger samples are also decorated with plastic fruits, not necessarily indicative of any fruit content of the subject fondue.

The “Cherry Chocolate” is said to consist of 44.48 percent dark chocolate, 22.24 percent milk, 13.9 percent sugar, 8.62 percent water, 6.67 percent black cherry, 1.67 percent corn starch, 1.59 percent glucose, and traces of cream of tartar, cherry flavor, and potassium sorbate. The “Almond Crunch Chocolate” is said to contain 29.09 percent dark chocolate, 29.09 percent milk, 18.18 percent sugar, 10.83 percent water, 4.72 percent praline, 4.36 percent almonds and hazelnuts, 1.96 percent glucose, 1.74 percent corn starch, and traces of cream of tartar and potassium sorbate.

The “Double Chocolate” is stated to consist of 32.21 percent dark chocolate, 32.21 percent milk, 20.26 percent sugar, 11.67 percent water, 2.01 percent glucose, 1.6 percent corn starch, and traces of cream of tartar and potassium sorbate. The last item, the “Blueberry Chocolate” is described as containing 24.07 percent dark chocolate, 24.07 percent milk, 24.07 percent blueberry puree, 15.04 percent sugar, 9.32 percent water, 1.8 percent corn starch, 1.6 percent glucose, and traces of cream of tartar and potassium sorbate.

The applicable tariff provision for the “Cherry Chocolate”, the “Almond Crunch Chocolate”, the “Double Chocolate”, and the “Blueberry Chocolate” will be 1806.90.9090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other...Other. The general rate of duty will be 6.2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 John Maria at 212-637-7059.


Robert B. Swierupski

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