The tariff classification of Original Truffle Sauce, Cognac Truffle Sauce, Dark Rum Truffle Sauce and Grand Marnier Truffle Sauce.

NY C81045 October 31, 1997 CLA-2-18:RR:NC:SP:232 C81045 CATEGORY: Classification TARIFF NO.: 1806.90.9090; 1901.90.4200; 1901.90.4300 Mr. Galvin Weston Charbonnel et Walker Ltd. One, The Royal Arcade 28 Old Bond Street London W1X 4BT, England RE: The tariff classification of Original Truffle Sauce, Cognac Truffle Sauce, Dark Rum Truffle Sauce and Grand Marnier Truffle Sauce. Dear Mr. Weston: In your letter dated October 21, 1997 you requested a tariff classification ruling. Samples were included with your initial request dated October 16, 1997. Original Truffle Sauce is stated to contain 41.02 percent sugar, 29.80 percent cream, 23.50 percent cocoa liquor, 5.52 percent cocoa butter and small quantities of lecithin and vanillin. Cognac Truffle Sauce contains 37.30 percent sugar, 21.55 percent cocoa butter, 18.14 percent single cream, 17.05 percent full cream milk powder, 5.66 percent brandy and small quantities of lecithin and vanillin. Grand Marnier Truffle Sauce contains 39.08 percent sugar, 28.39 percent cream, 22.39 percent cocoa liquor, 5.26 percent cocoa butter, 4.73 percent Grand Marnier, and small quantities of lecithin and vanillin. Dark Rum Truffle Sauce contains 39.08 percent sugar, 28.39 percent cream, 22.39 percent cocoa liquor, 5.26 percent cocoa butter, 4.73 percent rum, and small quantities of lecithin and vanillin. All of the products will be packaged for retail sale in 12 ounce glass jars. The merchandise can be used as a topping for ice cream, filling for cakes, etc., and as a dipping sauce. The applicable subheading for the Original Truffle Sauce, Grand Marnier Truffle Sauce and Dark Rum Truffle Sauce will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa...other...other ...other...other. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the Cognac Truffle Sauce, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1901.90.4200, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations of goods of headings 0401 to 0404, not containing cocoa...other...Dairy products described in additional U.S. note 1 to chapter 4...Dairy preparations containing over 10 percent by weight of milk solids...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 16 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1901.90.4300, HTS, and dutiable at the rate of $1.126 per kilogram plus 14.8 percent ad valorem. In addition, products classified in subheading 1901.90.4300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.67 to 9904.04.74, HTS. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. Additional requirements may be imposed on this product by the Food and Drug Administration. You may contact the FDA at: Food and Drug Administration Guidelines and Regulations Branch HFF 314, 200 C Street, S.W. Washington, D.C. 20204 This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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, Robert B. Swierupski Director, National Commodity Specialist Division