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NY G81471

September 19, 2000

CLA-2-18:RR:NC:SP:232 G81471


TARIFF NO.: 1806.90.5500; 1806.90.5900

Ms. Laura Latour
76 rue de la Gare
Saint-Jerome, Quebec
J7Z 2B8 Canada

RE: The tariff classification of instant hot chocolate mix from Canada

Dear Ms. Latour:

In your letter dated August 24, 2000 you requested a tariff classification ruling.

Samples were submitted with your request. Additional information was submitted by fax dated September 12, 2000. The subject merchandise is stated to contain 14 percent cocoa powder, 31 percent instant skim milk powder, 50 percent sugar and 5 percent toasted soy flour. The cocoa powder and soy flour are produced in Spain, the sugar is from Germany and the milk is from France. The various ingredients are sent to France, where they are combined and packaged and shipped to Canada for distribution. The chocolate mix is packaged in 20 gram envelopes with approximately 400 to a box. The merchandise is sold to prisons, hospitals, schools, etc. The individual serving envelope is given to each person, who mixes the contents with hot water to produce the finished beverage.

The applicable subheading for the instant hot chocolate mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500 Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa...other...other...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 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the products will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry.

Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration
Implementation & Compliance Branch
HFF 314, 200 C Street, SW
Washington, D.C. 20204
Tel. # 202-205-5321

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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