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NY L88557

November 25, 2005

CLA-2-18:RR:NC:SP:232 L88557


TARIFF NO.: 1806.10.1000; 1806.10.1500

Mr. David Gerfen
Dairy House Company
4238 Utah Street
St. Louis, MO 63116

RE: The tariff classification of a sugar and cocoa powder blend from Ghana

Dear Mr. Gerfen:

In your letter dated October 24, 2005 you requested a tariff classification ruling.

The subject merchandise is stated to contain 64 percent sugar and 36 percent cocoa powder. The product will be imported in 50 or 55 pound bags.

The applicable subheading for the 64 percent sugar and 36 percent cocoa powder blend, if imported in quantities that fall within the limits described in additional U.S. note 1 to chapter 18, will be 1806.10.1000 Harmonized Tariff Schedules of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: cocoa powder containing added sugar or other sweetening matter: containing less than 65 percent by weight of sugar...described in additional U.S. note 1 to this chapter and entered pursuant to its provisions. The general rate of duty will be free. If the quantitative limits of additional U.S. note 1 to chapter 18 have been reached, the product will be classified in subheading 1806.10.1500, HTS, and dutiable at the rate of 21.7 cents per kilogram. In addition, products classified in subheading 1806.10.1500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.18.01 to 9904.18.06, HTS.

There is no preferential duty rate under the General System of Preferences (GSP), or the African Growth and Opportunity Act (AGOA) in the Harmonized Tariff Schedules for products classified under subheading 1806.10.1000, HTS, since this subheading has a free rate of duty under the General Rate of Duty Column.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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