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NY G83925

November 17, 2000

CLA-2-18:RR:NC:SP:232 G83925


TARIFF NO.: 1806.32.3000

Mr. Claude Schellenberger
Max Felchlin, Inc.
Bahnhofstrasse 63
CH-6431 Schwyz, Switzerland

RE: The tariff classification of Dark Chocolate Couverture from Switzerland

Dear Mr. Schellenberger:

In your letter dated October 26, 2000, you requested a tariff classification ruling.

You sent descriptive literature and samples of a dark chocolate couverture. The product in question is said to be ready to use without further processing when imported. It will be used to coat pralines, cookies, petit fours and cakes, to prepare ganaches, mousses, creams, sauces and chocolate desserts, and/or to mold fancy items. Product CL90E Grand Cru Madagaskar-Java 64% dark couverture extra fine, will be imported formed into 1250-gram bars, packed eight in a 10-kg case, and shipped two cases to a 20-kg master case. This product is said to consist of 56.58 percent cocoa mass, 36.09 percent sugar, 6.83 percent cocoa butter, and traces of lecithin and vanilla.

The applicable subheading for the Product CL90E Grand Cru Madagaskar-Java 64%, dark couverture extra fine, will be 1806.32.3000 Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other. The rate of duty will be 4.3 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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