The tariff classification of various chocolate products fromGermany.

NY 856840 OCT. 16 1990 CLA-2-18:S:N:N1:232-856840 CATEGORY: Classification TARIFF NO.: 1806.20.4020; 1806.20.4060 Mr. Claude Petit CP Imports, Inc. 6138 W. Grand Ave. Chicago, IL 60639 RE: The tariff classification of various chocolate products from Germany. Dear Mr. Petit: In your letter dated October 1, 1990, you requested a tariff classification ruling. The subject merchandise consists of three types of chocolate products. Extra bitter-sweet chocolate is stated to contain 68 percent cocoa (liquor & butter), 31 percent sugar, .5 percent lecithin, and .5 percent vanillin. Milk chocolate contains 45.5 percent sugar, 35 percent cocoa (liquor & butter), 19 percent whole milk powder, which contains 25 percent butterfat, .45 percent lecithin, and .05 percent vanillin. Unsweetened cocoa mass contains 100 percent cocoa. All three products will be imported in 2.5 kilogram (5.5 pound) slabs, packed eight to each 44 pound case. The applicable subheading for the extra bitter-sweet chocolate will be 1806.20.4020, 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...not containing butterfat or other milk solids. The duty rate will be 5 percent ad valorem. The applicable subheading for the milk chocolate will be 1806.20.4060, 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...other...containing not over 5.5 percent by weight of butterfat or containing other milk solids. The rate of duty will be 5 percent ad valorem. Additionally, articles classifiable under subheading 1806.20.4060, HTS, are subject to the quota quantity restrictions provided for in subheading 9904.10.66, HTS. Your inquiry does not provide enough information for us to give a classification ruling on the cocoa mass. Your request for a classification ruling should include whether the cocoa includes the liquor and the cocoa butter. 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