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NY H87536

January 29, 2002

CLA-2-18:RR:NC:SP:232 H87536


TARIFF NO.: 1806.32.3000

Ms. Ilona Kaczocha
Wawel Chocolates
2690 NE 22 Court
Pompano Beach, FL 33062

RE: The tariff classification of Chocolate Bars from Poland

Dear Ms. Kaczocha:

In your letter received January 18, 2002 you requested a tariff classification ruling.

You submitted descriptive literature and a sample with your request. The subject merchandise is stated to be two varieties of chocolate bar. They are shaped so as to be easily broken into 24 small rectangles, and will be imported foil and paper wrapped in 3 inch wide by 6-inch long bars for retail sale. The first item, the sample, is a bitter (dark) chocolate bar, 100 grams, net. This product is stated to consist of 57.86 percent cocoa liquor, 34.42 percent sugar, 6.98 percent cocoa butter, and traces of lecithin and flavoring. The second item, a milk chocolate bar, is said to contain 39.9 percent sugar, 21.35 percent cocoa butter, 19.95 percent whole milk powder, 12.47 percent cocoa liquor, 5.49 percent skim milk powder, and traces of lecithin, salt, and flavoring.

The applicable subheading for both the bitter (dark) chocolate bar and the milk chocolate bar 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Other. The rate of duty will be 4.3 percent ad valorem.

Articles classifiable under subheading 1806.32.3000, HTS, which are products of Poland are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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" and then search for the term "T-GSP".

The Food and Drug Administration may impose additional requirements on this product. You may contact the FDA at:

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

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 (646) 733-3031.


Robert B. Swierupski

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