The tariff classification of various chocolate coatings from France.

NY 808774 April 10, 1995 CLA-2-18:S:N:N7:232 808774 CATEGORY: Classification TARIFF NO.: 1806.20.3600; 1806.20.5000; 1806.32.3000 Ms. Mona Lind Ambrosia Chocolate 12500 West Carmen Avenue Milwaukee, WI 53225-6199 RE: The tariff classification of various chocolate coatings from France. Dear Ms. Lind: In your letter dated March 21, 1995 you requested a tariff classification ruling. Samples and information were submitted in connection with NY ruling 859926 dated February 11, 1991. Chocolate Coating Supra Bitter contains 61 percent cocoa mass, 37 percent sugar, and small quantities of cocoa butter, hazelnut paste, lecithin, salt and vanilla beans. This product will be imported in 2.5 kilogram blocks. Soboca Milk Chocolate, also called Venitienne Milk Chocolate Coating contains 37 percent sugar, 30 percent cocoa butter, 16 percent cocoa mass, 16 percent milk, and small quantities of lecithin and vanilla beans. The butterfat content is 2.9 percent, and this product will be imported in 2.5 kilogram blocks. Chocolate Coating Imperial and Chocolate Batons are stated to contain 45 percent sugar, 54 percent cocoa mass, and small quantities of cocoa butter, lecithin, salt and vanillin. The Chocolate Coating Imperial will be imported in 2.5 kilogram blocks, and the Chocolate Batons will be imported in sticks 9 centimeters, and 28 centimeters in length. All of the above products are used by commercial bakeries and candy makers as coatings for cakes and candies. The applicable subheading for the Soboca Milk Chocolate will be 1806.20.3600, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: other preparations in blocks or slabs 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: containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): other: other: containing less than 21 percent by weight of milk solids. The rate of duty will be 42.7 cents per kilogram plus 4.9 percent ad valorem. In addition products classified under subheading 1806.20.3600,HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 through 9904.18.24, HTS. The applicable subheading for the Chocolate Coating Supra Bitter and the Chocolate Coating Imperial will be 1806.20.5000, HTS, which provides for chocolate and other food preparations containing cocoa: other preparations in blocks or slabs 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 rate of duty will be 4.9 percent ad valorem. The applicable subheading for the Chocolate Batons will be 1806.32.3000, HTS, which provides for chocolate and other preparations containing cocoa: other, in blocks, slabs or bars...not filled: 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. The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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