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NY K83037

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February 19, 2004
CLA-2-18:RR:NC:SP:232 K83037

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.5500; 1806.90.5900

Mr. Stephen W. Elliot
29 Fifth Ave. Suite 4B
New York, NY 10003

RE: The tariff classification of Golden Cioc from Italy

Dear Mr. Elliot:

In your letter dated January 28, 2004 you requested a tariff classification ruling.

Samples were submitted directly from the supplier in Italy. Information and copies of product labels were included with your initial request dated November 26, 2003. An examination of the samples indicated that Golden Cioc is a dark brown viscous liquid with a strong chocolate taste. The subject merchandise is stated to contain 61.5 percent water, 9 percent sugar, 8 percent cocoa powder, 7 percent skimmed milk powder, 5 percent chocolate, 5 percent dextrose, 4 percent vegetable fats, 3 percent emulsifier, 0.1 percent stabilizers and 0.1 percent flavors. The product will be packaged in cardboard containers of 500 milliliters (560 grams), and 1000 milliliters (1120 grams). The Golden Cioc will be sold to food service outlets, such as restaurants and coffee bars. The merchandise is generally heated in a microwave, on a stove, or in a machine that adds water to the product. The item can also be used in a milkshake, as a topping, or as a base for a fondue. The label information, which describes the merchandise as “Instant Hot Cocoa Mix Cocoa Cream. Liquid U.H.T. Product,” indicates that the Golden Cioc can also be consumed cold by diluting and adding sugar.

The applicable subheading for the Golden Cioc, 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: 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 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 product 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.

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 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 1806.90.55 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: subj to Ch17 US note 8, not GN15
• Tariff No.: 1806.90.59 - Chocolate and preps w/cocoa, nesoi, o/10% by dry wt of sugar, described in add US note 3 to Ch.17: not subj to Ch17 US note 8, not GN15
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg
• Tariff No.: 9904.17.56 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., $0.35/kg or more