The tariff classification of a sugar/cocoa blend from Canada.

NY 805278 December 22, 1994 CLA-2-18:S:N:N7:232 805278 CATEGORY: Classification TARIFF NO.: 1806.10.4100; 1806.10.4200 Ms. Mona M. Lind Ambrosia Chocolate 12500 West Carmen Avenue Milwaukee, WI 53225-6199 RE: The tariff classification of a sugar/cocoa blend from Canada. Dear Ms. Lind: In your letter dated December 7, 1994 you requested a tariff classification ruling. The subject merchandise is stated to contain 94 percent sugar and 6 percent cocoa powder. The product will be imported in 2,000 pound super sacks or by bulk truck. The merchandise will be used as an ingredient in the production of chocolate and confectionery items. The applicable tariff provision for the sugar/cocoa blend will be 1806.10, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for provides for chocolate and other food preparations containing cocoa: cocoa powder, containing added sugar or other sweetening matter...other. For the sweetened cocoa mix described in paragraphs (a) and (b) of the additional U.S. note 3 to chapter 17 and entered pursuant to its provisions, the applicable subheading will be 1806.10.4100, HTS. The general rate of duty will be 1.4606 cents per kilogram less 0.020668 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 0.943854 cents per kilogram. For other sweetened cocoa powder, the applicable subheading will be 1806.10.4200, HTS. The general rate of duty will be 37.386 cents per kilogram less 0.529 cents per kilogram for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 24.161 cents per kilogram. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport