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NY E88905

December 8, 1999

CLA-2-18:RR:NC:SP:232 E88905


TARIFF NO.: 1806.20.6000

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 “Glaze Original vanilla dark coins”, product #2161105. This is described as a firm dark chocolate couverture in coin shape which will be imported in 8 kilogram bags. This product is stated to contain 44.45 percent sugar, 36.17 percent vegetable fat, 19.18 percent hydrogenated reduced fat cocoa powder, and traces of lecithin and vanillin.

The applicable subheading for the “Glaze Original vanilla dark coins”, product #2161105, will be 1806.20.6000, 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: Confectioners’ coatings and other products (except confectionery) containing by weight
not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The rate of duty will be 2.1percent ad valorem. For importations occurring after January 1, 2000, the rate of duty under subheading 1806.20.6000 will be 2 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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