The tariff classification of milk chocolate couverture inchopped form from Switzerland.

NY 880952 December 29, 1992 CLA-2-18:S:N:N7:232-880952 CATEGORY: Classification TARIFF NO.: 1806.20.4060 Mr. Todd Masters Albert Uster Imports, Inc. 9211 Gaither Road Gaithersburg, MD 20877 RE: The tariff classification of milk chocolate couverture in chopped form from Switzerland. Dear Mr. Masters: In your letter dated October 8, 1992, with additional information provided in letters dated November 3, 1992 and December 1, 1992, you requested a tariff classification ruling. Your query concerns the classification of milk chocolate couverture in chopped form, to be imported from Switzerland in cases having a net weight of 20 kilograms each. The product consists of 47.01 percent sugar, 26.08 percent cocoa butter, 15 percent full milk powder, 10.7 percent cocoa mass, 1 percent skim milk powder, 0.17 percent emulsifier (lecithin) and 0.04 percent vanillin. The product also contains 3.753 percent butterfat. It will be imported in nugget sized pieces and will be used primarily after melting as a coating for cakes, fruits, pastries, etc. The product will not be subjected to any further processing before being used as described. The applicable subheading for the milk chocolate couverture 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 classified under subheading 1806.20.4060 HTS, are subject to the quota restrictions of subheading 9904.10.66, HTS, which has no allocation for this product from Switzerland. Therefore, importation of this product from Switzerland is prohibited. 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