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NY E86758

February 2, 2000

CLA-2-18:RR:NC:SP:232 E86758


TARIFF NO.: 1806.32.9000

Mr. Claude Schellenberger
Max Felchlin, Inc.
Bahnhofstrasse 63
CH-6431 Schwyz, Switzerland

RE: The tariff classification of Chocolate Coating from Switzerland

Dear Mr. Schellenberger:

In your letter dated August 25, 1999, you requested a tariff classification ruling.

You submitted samples and descriptive literature. The product in question is a milk chocolate coating which will be imported ready to use without further processing. It will be formed into 2 kg bars, which are scored for easy partitioning. The bars are further packed five in a 10 kg case, then shipped two cases to a 20 kg master case. The product will be used to coat cakes, tarts, pastries, confectioneries, and/or assorted chocolate desserts. Product CP50E Ultra Blonde, milk coating, is said to consist of 40 percent sugar, 19 percent hardened coconut fat, 19 percent hardened palm kernel oil, 16 percent skimmed milk powder, 5 percent low fat cocoa powder, and traces of lecithin and vanillin. Analysis by the US Customs Laboratory in New York confirmed that in this product does not contain over 16 percent of milk solids by weight. The milk fat content is said to be 0.1 percent.

The applicable subheading for the CP50E Ultra Blonde, milk coating, will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The rate of duty will be 6 percent ad valorem.

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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