Modification of Headquarters Ruling Letter (HRL) 088799, dated November 20, 1991, Concerning Sweetened Cocoa Blended in CanadaDear Mr. Brennan: In the referenced letter you received a ruling on theclassification of sweetened cocoa blended in Canada. In thatruling the article was classified in subheading 1806.10.42,Harmonized Tariff Schedule of the United States Annotated(HTSUSA), based on the premise that the sugar, which is blendedin Canada with cocoa, originates in Finland or one of theEuropean Economic Community (EEC) countries. This was ourunderstanding based on your client's letter of February 27, 1991. Subsequent to the above letter and after the classificationmatter had been pending for an extended period, your clientadvised us, during a telephonic conversation on November 4, 1991,that the sugar might alternatively originate in Australia or in aLatin American country. Unfortunately, due to an oversight, thispossibility was not considered in preparation of HRL 088799. Accor

HQ 950773 December 10, 1991 CLA-2 CO:R:C:F 950773 ALS Category: Classification TARIFF NO.: 1806.10.41 1806.10.42 Mr. Frank BrennanDe Angelus and Schaffer1455 Pennsylvania Ave., N.W.Suite 1150Washington, D.C. 20004 RE: Modification of Headquarters Ruling Letter (HRL) 088799, dated November 20, 1991, Concerning Sweetened Cocoa Blended in Canada Dear Mr. Brennan: In the referenced letter you received a ruling on theclassification of sweetened cocoa blended in Canada. In thatruling the article was classified in subheading 1806.10.42,Harmonized Tariff Schedule of the United States Annotated(HTSUSA), based on the premise that the sugar, which is blendedin Canada with cocoa, originates in Finland or one of theEuropean Economic Community (EEC) countries. This was ourunderstanding based on your client's letter of February 27, 1991. Subsequent to the above letter and after the classificationmatter had been pending for an extended period, your clientadvised us, during a telephonic conversation on November 4, 1991,that the sugar might alternatively originate in Australia or in aLatin American country. Unfortunately, due to an oversight, thispossibility was not considered in preparation of HRL 088799. Accordingly, we have reviewed this matter and concluded thatHRL 088799 was correct as to sweetened cocoa produced in Canadawith sugar from Finland or an EEC country. We, however, haveconcluded that sweetened cocoa produced in Canada with sugar fromAustralia or a Latin American country would be classifiable undersubheading 1806.10.41, HTSUSA, insofar as it is described inparagraphs (a) and (b) of additional U.S. note 3 to chapter 17,HTSUSA, and entered pursuant to its provisions. Pursuant to section 177.9, Customs Regulations (19 CFR177.9), HRL 088799 is accordingly modified to correct thisoversight. We hope that the oversight and subsequent rulingmodification has not caused any difficulty for your client. Sincerely, John Durant, DirectorCommercial Rulings Division