The tariff classification of a chocolate block from Canada.

NY 879333 October 30, 1992 CLA-2-18:S:N:N1:232-879333 CATEGORY: Classification TARIFF NO.: 1806.20.7005 Mr. Patrick E. Mines 52 Queen Street P.O. Box 1197, Station B Fort Erie, Ontario Canada L2A 5Y2 RE: The tariff classification of a chocolate block from Canada. Dear Mr. Mines: In your letter dated October 15, 1992, on behalf of R.W. Patten Distributors, you requested a tariff classification ruling. A sample was included with your request. The subject merchandise is stated to contain 70 percent sugar and 30 percent cocoa liquor. The product will be imported in five kilogram blocks and will be used in the manufacture of milk chocolate novelties. The applicable subheading for the chocolate block will be 1806.20.7005, 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: containing more than 65 percent by weight of sugar. The duty rate will be 10 percent ad valorem. Additionally, articles classifiable under subheading 1806.20.7005, HTS are subject to the quota quantity restrictions provided for in subheading 9904.50.40, HTS. Goods classifiable under subheading 1806.20.7005, HTS, which have originated in the territory of Canada, will be entitled to a 6 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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