The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Baker's Bittersweet Chocolate from Canada; Article 509

NY A83928 June 4, 1996 CLA-2-18:RR:NC:FC:232 A83928 CATEGORY: Classification TARIFF NO.: 1806.32.3000 Mr. John D. Dickinson Kraft Foods, Inc. 250 North Street, N1-2 White Plains, NY 10625 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Baker's Bittersweet Chocolate from Canada; Article 509 Dear Mr. Dickinson: In your letter dated May 21, 1996 you requested a ruling on the status of Baker's Bittersweet Chocolate from Canada under the NAFTA. A sample of the packaging carton was included with your request. A sample of the product was included with your initial request dated March 26, 1996. The subject merchandise is stated to contain 58 percent to 65 percent chocolate liquor, 31 percent to 36 percent sugar, 3 percent to 6 percent cocoa butter, less than 1 percent soy lecithin and less than 1 percent vanilla extract. The chocolate liquor is produced in Canada from cocoa beans from the Ivory Coast and the Dominican Republic. The sugar is refined in Canada from raw sugar from Australia and other non-Nafta sources. The cocoa butter is produced in the United States and the soy lecithin and vanilla extract are produced in Canada. The product will be packaged for retail sale in a carton containing six individually wrapped one ounce squares. The applicable tariff provision for the Baker's Bittersweet Chocolate will be 1806.32.3000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars...not filled: 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. The general rate of duty will be 4.8 percent ad valorem. Each of the non-originating materials used to make the Baker's Bittersweet Chocolate has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/18. The Baker's Bittersweet Chocolate will be entitled to a 1 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. A copy of the 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