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NY E88282

October 21, 1999

CLA-2-18:RR:NC:SP:232 E88282


TARIFF NO.: 1806.20.2400; 1806.20.2800

Mr. Christian Emmanuel
Cemma International Inc.
4829, Avenue Rosedale
Montreal (Quebec) Canada H4V 2H3

RE: The tariff classification of chocolate crumb from Canada and/or the European Union.

Dear Mr. Fraeys de Veubeke:

In your letter dated September 28, 1999, on behalf of Le Groupe Lactel, Boucherville, Quebec, you requested a tariff classification ruling.

The subject merchandise is described as a chocolate crumb (Product code 100235), which is stated to contain 59.0 percent sugar, 25.0 percent non-fat milk solids, 6.0 percent milk fat and 10.0 percent cocoa. The submitted flow chart describes the cocoa ingredient as cocoa liquor. The chocolate crumb is described as a semi-finished product used as an ingredient in the chocolate and confectionery industry. It will be imported in 25 kilogram paper bags or in 900 kilogram tote bags.

The applicable subheading for the chocolate crumb (Product code 100235) if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.20.2400, Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar...other... containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other, containing over 5.5 percent by weight butterfat...described in additional U.S. note 2 to chapter 18 and entered pursuant to its provisions. The general rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, and the product contains 21 percent or more by weight of milk solids, classification is under subheading 1806.20.2800, HTS, and dutiable at the rate of 54.4 cents per kilogram plus 4.4 percent ad valorem. In addition, products from the European Union classified under subheading 1806.20.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.09 through 9904.18.14, HTS.

Your inquiry does not provide enough information for us to give a classification ruling under the NAFTA. Your request for a classification ruling should include the origin of all of the ingredients and the processing performed on the ingredients in Canada.

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 John Maria at 212-637-7059.


Robert B. Swierupski

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