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NY E88903

December 8, 1999

CLA-2-18:RR:NC:SP:232 E88903


TARIFF NO.: 1806.20.3600

Mr. Raymond Dube
ROE Logistics
474 Rue McGill
Suite 300
Montreal, Canada H2y 2H2

RE: The tariff classification of Dark Chocolate Couverture from Switzerland and/or Germany

Dear Mr. Dube:

In your letter dated October 19, 1999, on behalf of Barry Callebaut USA, Inc. of St. Albans, Vermont, and Barry Callebaut Canada of St. Hyacinthe, Quebec, you requested a tariff classification ruling.

You supplied descriptive literature with your request. The subject merchandise is “Couverture Bourbon Swiss Top dark coins 50%”, product #1141105. This is described as a hard dark chocolate couverture in coin shape which will be imported in 8 kilogram bags. This product is stated to contain 44.54 percent sugar, 36.88 percent cocoa paste, 15.18 percent cocoa butter, 2.84 percent anhydrous milk fat, and traces of lecithin and vanilla.

The applicable subheading for the “Couverture Bourbon Swiss Top dark coins 50%”, product #1141105, will be 1806.20.3600, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, 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: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Containing less than 21 percent by weight of milk solids. The rate of duty will be 38.3 cents per kilogram plus 4.4 percent ad valorem. For importations occurring after January 1, 2000, the rate of duty under subheading 1806.20.3600 will be 37.2 cents per kilogram plus.4.3 percent ad valorem. In addition, products classified in subheading 1806.20.3600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.18.19 to 9904.18.24, HTS.

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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