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NY E89060

November 4, 1999

CLA-2-18:RR:NC:SP:232 E89060


TARIFF NO.: 1806.20.5000

Ms. Susan Abbott-Jamieson
Chocolate By Jamieson, Ltd.
744 Old Dobbin Road
Lexington, KY 40502-2879

RE: The tariff classification of Chocolate from Ghana

Dear Ms. Abbott-Jamieson:

In your letter dated October 6, 1999, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The subject merchandise is Product BRR3 (Dark Chocolate), which will be imported in 100 gram tablets that are bulk packed in 65 pound boxes. It will be melted down and reshaped and packaged for sale after importation. Product BRR3 is said to contain 49.8 percent cocoa liquor, 38.6 percent sugar, 11 percent cocoa butter, and traces of lecithin and vanilla.

The applicable subheading for the Product BRR3 (Dark Chocolate), will be 1806.20.5000, 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: 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: Other. The rate of duty will be 4.4 percent ad valorem.

Articles classifiable under subheading 1806.20.5000, HTS, which are products of Ghana may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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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