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April 19, 1999

CLA-2-18:RR:NC:SP:232 D89990


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 Spreads 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 five types of chocolate spreads, described in the literature as intended for use as icing for cookies, muffins, toast or cakes. The products will be imported in various sizes for retail sale; the samples submitted were in 50 gram and 225 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 jar lids are also decorated with a 3 inch long, 10/16 inch wide, flat, double-ended spatulate-shaped wooden objects, reminiscent of the wooden “spoons” dispensed with ice cream cups.

The “Double Trouble Chocolate” is said to consist of 47.6 percent chocolate, 23.8 percent milk, 17.8 percent sugar, 8.9 percent water, 1.8 percent glucose, and traces of cream of tartar and potassium sorbate. The second item, “Fields of Chocolate”, is stated to contain 47.33 percent chocolate, 23.8 percent milk, 7.4 percent sugar, 7 percent raspberry puree, 5 percent strawberry puree, 5 percent blueberry puree, 3.7 percent water, and traces of glucose, cream of tartar and potassium sorbate.

The “Chocolate Honeymoon” is stated to contain 48.84 percent chocolate, 29.23 percent milk, 21.92 percent honey, and a trace of potassium sorbate. The “Chocolate Coffee” is described as containing 50.58 percent chocolate, 25.61 percent milk, 12.5 percent sugar, 6.25 percent water, 2.52 percent coffee aroma, 1.26 percent coffee gel, 1.25 percent glucose, and traces of cream of tartar and potassium sorbate. The last item, “Choco-nut”, is said to consist of 42.34 percent chocolate, 22.06 percent milk, 15.63 percent sugar, 10.54 percent nuts, 7.81 percent water, 1.56 percent glucose, and traces of cream of tartar and potassium sorbate. A sample was also submitted for “Choco-Coconut” but no literature was supplied for this product.

The applicable tariff provision for the “Double Trouble Chocolate”, the “Fields of Chocolate”, the “Chocolate Honeymoon”, the “Chocolate Coffee” and the “Choco-nut” 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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