The tariff classification of various chocolate items from Canada.

NY 807447 March 9, 1995 CLA-2-18:S:N:N7:232 807447 CATEGORY: Classification TARIFF NO.: 1806.20.5000; 1806.20.6000; 1806.90.9000 Ms. C. Lynne Worden Price Waterhouse 3380 South Service Road Burlington, Ontario L7N3J5 Canada RE: The tariff classification of various chocolate items from Canada. Dear Ms. Worden: In your letter dated February 21, 1995 you requested a tariff classification ruling. Your query concerns the tariff classification of three chocolate items, as follows: 1) Chocolate Chips - containing 55 percent sugar, 5 percent cocoa butter and 40 percent cocoa mass (liquor). 2) Chocolate Chips Compound - containing 62 percent sugar, 25 percent palm kernel oil and 13 percent cocoa powder (non-fat). 3) Compound Chocolate Peanuts - containing 25 percent sugar, 10 percent palm kernel oil, 50 percent peanuts, 8 percent cocoa mass (liquor), 4 percent whole milk and 2 percent skim milk. You state that all products will be shipped in bulk (i.e., in containers exceeding 2 kg), to be repackaged for retail sale in the United States. The applicable tariff provision for the chocolate chips will be 1806.20.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for chocolate and other food preparations containing cocoa...other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...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...other. The general rate of duty will be 4.9 percent ad valorem. The applicable tariff provision for the chocolate chips compound will be 1806.20.6000, HTSUSA, which provides for chocolate and other food preparations containing cocoa...other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg ...confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty is 2.4 percent ad valorem. The applicable tariff provision for the compound chocolate peanuts will be 1806.90.9000, HTSUSA, which provides for chocolate and other food preparations containing cocoa...other... other...other...other...other. The general rate of duty will be 6.8 percent ad valorem. 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