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NY H82965

July 20, 2001

CLA-2-18:RR:NC:SP:232 H82965


TARIFF NO.: 1806.90.9019

Mr. David Franco
David Franco International Productions (AKA Candy Art USA) 4342 Redwood Avenue, Suite 310C
Marina del Rey, CA 90292

RE: The tariff classification of Chocolate Products from South Africa

Dear Mr. Franco:

In your letter dated June 20, 2001, you requested a tariff classification ruling.

You submitted a sample with your request. The subject merchandise is a 5-inch diameter milk chocolate piece in the shape of a CD, with a white chocolate portion near the center hole. The front of the disc, covering the white chocolate section, features an embossed design that contains rice paper colored with a “photograph”. The balance of the front of the product and the borders are ornamented and highlighted in a gold or silver edible coloring detailing names, dates, etc.. The packaging resembles a clear plastic CD “jewel case” to heighten the illusion that the chocolate is a real CD. The products will be personalized and used as promotional items or as mementos of specific events such as weddings, bar mitzvahs, and/or award ceremonies.

You had supplied ingredient information in reference to a similar product in a letter dated January 17, 2000, and you indicate that it is identical to that of this item also. The milk chocolate portion of the product is stated to contain 49.43 percent sugar, 26.03 percent vegetable fat, 12.36 percent skimmed milk powder, 5.93 percent cocoa powder, 4.94 percent whey powder, 0.99 percent soya powder, 0.27 percent emulsifiers and 0.05 percent flavourants. The white chocolate portion is said to consist of 46.19 percent sugar, 30.28 percent vegetable fat, 22.4 percent skimmed milk powder, 0.18 percent lecithin, 0.09 percent moisture and 0.06 percent flavor.

The applicable subheading for the “chocolate CD” will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: OtherConfectionery: Other. The rate of duty will be 6 percent ad valorem.

Articles classifiable under subheading 1806.90.9019, HTS, which are products of South Africa may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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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