The tariff classification of chocolate imported in bulk fromGermany.

NY 873350 May 1, 1992 CLA-2-18:S:N:N1:232-873350 CATEGORY: Classification TARIFF NO.: 1806.20.8060; 1806.90.0060 Mr. Kevin M. Diran Armen Cargo Services, Inc. PO Box 280668 San Francisco, CA 94128 RE: The tariff classification of chocolate imported in bulk from Germany. Dear Mr. Diran: In your letter dated March 17, 1992, with additional information provided by you on April 9, 1992, you requested a tariff classification ruling on behalf of Schokinag N.V. Inc., 411 Park Drive, San Jose, CA 95110. Your query concerns the classification of a powdered chocolate product, imported from Germany in bulk, to be used by coffee shops to add to hot coffee in order to make hot mocha beverages. The product consists of 65 percent sugar, 19 percent low fat Dutch processed cocoa powder, 14 percent chocolate liquor, 1 percent salt and 1 percent lecithin. It will be packaged in bags of 1 kilogram and 2.5 kilograms, as well as 100 pound fiber drums. The applicable subheading for the 2.5 kilogram bags and 100 pound fiber drums of chocolate will be 1806.20.8060, 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...other...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The rate of duty will be 10 percent ad valorem. The applicable subheading for the 1 kilogram bags of chocolate will be 1806.90.0060, HTS, which provides for chocolate and other food preparations containing cocoa...other...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The rate of duty will be 7 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