The tariff classification of Chocolate Bars from Colombia.

NY A81558 April 17, 1996 CLA-2-18:RR:NC:FC:232 A81558 CATEGORY: Classification TARIFF NO.: 1806.32.9000 Ms. Athena Caramanos Eastern Caribbean Commodities, Inc. #1 La Puntilla Street Old San Juan, Puerto Rico 00901 RE: The tariff classification of Chocolate Bars from Colombia. Dear Ms. Caramanos: In your letter dated March 15, 1996 you requested a tariff classification ruling. You sent descriptive literature and a photograph of the retail packaging of five different products. The first item in question is "Tobi", 20 gram bags of candy coated chocolate to be distributed commercially in display boxes of 24 or packets of 4. It is said to contain 68.9 percent sugar, 16.5 percent cocoa butter, 7.7 percent milk, 6.3 percent cocoa, and traces of lecithin, colors, and flavors. The next items in question are "Dixi" and "El Tesoro del Sabor". "Dixi" is 10 gram chocolate bars to be distributed commercially in display boxes of 40 and packets of 10. "El Tesoro Del Sabor" consists of 26 gram sacks of chocolate coins to be distributed commercially in display boxes of 20. These products are said to contain 51.8 percent sugar, 25.7 percent cocoa butter, 12.1 percent milk, 9.9 percent cocoa, and traces of lecithin and flavors. The fourth item is "Dixi Crocante", 10 gram chocolate bars with crisped rice, to be distributed commercially in display boxes of 40 and packets of 10. This item is said to consist of 48.2 percent sugar, 23.9 percent cocoa butter, 11.2 percent milk, 9.2 percent cocoa, 7 percent rice, and traces of lecithin and flavors. The last item is "Bonguitos", 16 gram chocolate covered marshmallows to be distributed commercially in boxes of 12. This item is said to consist of 56.8 percent sugar, 15.5 percent corn syrup, 12.8 percent cocoa butter, 6.1 percent milk, 5.1 percent cocoa, 2.6 percent gelatin, and traces of egg white, lecithin, citric acid, flavors and colors. The applicable subheading for the "Dixi Crocante", will be 1806.32.9000 Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The duty rate will be 6.7 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the "Tobi" or the "Bonguitos". Your request for a classification ruling on these items should include samples of the merchandise. Your inquiry also does not provide enough information for us to give a classification ruling on the "Dixi" or the "El Tesoro del Sabor". Your request for a classification ruling on these items should include a clarification of the components. Is the 9.9 percent cocoa listed in the ingredient breakdown cocoa liquor or cocoa powder? Articles classifiable under subheading 1806.32.9000, HTS, which are products of Colombia are entitled to duty free treatment under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling, or the control number indicated above, should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division