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NY K84009

March 19, 2004
CLA-2-18:RR:NC:SP:232 K84009


TARIFF NO.: 1806.90.5500; 1806.90.5900

Ms. Julie Dumont
International Marketing Systems, Ltd.
One Corporate Drive, Suite 402
Shelton, CT 06484

RE: The tariff classification of Cocoa Mix from Brazil

Dear Ms. Dumont:

In your letter dated March 4, 2004, you requested a tariff classification ruling.

You provided descriptive literature along with your request. You had previously submitted a sample. The subject merchandise is a brown powder that is described as a hot cocoa mix. It will be imported for retail sale in wholesale clubs, in the form of 3-pound packages. The cocoa mix is said to consist of 44.5 percent sugar, 25 percent non-dairy creamer, 14.6 percent cocoa, 14.6 percent whey, and traces of flavors and preservatives.

The applicable subheading for the cocoa 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 Schedule 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 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 kilo 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.

Articles classifiable under subheading 1806.90.5500, HTS, which are products of Brazil 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".

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.


Robert B. Swierupski

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