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NY F88653

June 30, 2000

CLA-2-18:RR:NC:SP:232 F88653


TARIFF NO.: 1806.20.6000

Mr. George T. Biris
Davies, Turner & Co.
39 Broadway, Suite 650
New York, NY 10006

RE: The tariff classification of Semper Dark Ganache from Sweden

Dear Mr. Biris

In your letter dated May 30, 2000, on behalf of Arla Foods of Northhampton, New Hampshire, you requested a tariff classification ruling.

You supplied descriptive literature with your request. The subject merchandise is Semper Dark Ganache. This is described as a firm dark chocolate couverture that will be imported in 12-pound pails. It will be used as a confectioner’s coating, for enrobing or dipping of confectionery or pastries. This product is stated to contain 40 percent vegetable oil, 26 percent sugar, 24 percent cocoa powder, 8 percent skim milk powder, and traces of lecithin and flavors.

The applicable subheading for the Semper Dark Ganache 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 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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