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NY F80070




December 8, 1999

CLA-2-21:RR:NC:SP:232 F80070

CATEGORY: CLASSIFICATION

TARIFF NO.: 2101.12.5400; 2101.12.5800

Ms. Diane Cachia
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302

RE: The tariff classification of Pate A Glacer Cafe from Belgium

Dear Ms. Cachia:

In your letter dated October 22, 1999, on behalf of OCG CACAO USA, you requested a tariff classification ruling.

Additional information and a sample were submitted in a letter received on November 26, 1999. The subject merchandise is stated to contain 33.1 percent vegetable fat, 44.3 percent sugar, 14.5 percent skimmed milk powder, 5.0 percent lactose, 0.6 percent soya lecithin and 2.5 percent coffee extract. The product will be imported in 4 kilogram pails, and used as a coating for chocolates.

The applicable subheading for the Pate A Glacer Cafe, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2101.12.5400 Harmonized Tariff Schedules of the United States (HTS), which provides for extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee...other...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 2101.12.5800, HTS, and dutiable at the rate of 31.4 cents per kilogram plus 8.8 percent ad valorem. In addition products classified in subheading 2101.12.5800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. Effective January 1, 2000, the rate of duty for subheading 2101.12.5400 will remain unchanged, and the rate of duty for subheading 2101.12.5800 will be 30.5 cents per kilogram and 8.5 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.

Sincerely,

Robert B. Swierupski
Director,

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