The tariff classification of Giandujas from Switzerland.

NY D82024 October 1, 1998 CLA-2-18:RR:NC:SP:232 D82024 CATEGORY: Classification TARIFF NO.: 1806.32.9000; 2106.90.8200 Mr. Claude Schellenberger Max Felchlin, Inc. Bahnhofstrasse 63 CH-6431 Schwyz, Switzerland RE: The tariff classification of Giandujas from Switzerland. Dear Mr. Schellenberger: In your letter dated August 21, 1998, you requested a tariff classification ruling. You sent descriptive literature and samples of three types of gianduja. The products in question are all said to be ready to use without further processing upon importation. They are formed into 2000 gram bars and will be imported in 6 kg cases, packed three to an 18 kg master case. All are to be used to produce and fill pralines, specialties, cakes, desserts, mousses, confectioneries and as decorations. The first item is product CP84E Gianduja blonde (blonde gianduja with almonds). It is said to contain 46 percent sugar, 29 percent almonds, 11 percent cocoa butter, 5 percent whole milk powder, 3 percent cocoa mass, 3 percent whey powder, 1 percent skimmed milk powder, one percent lecithin, and a trace of vanillin. Its milk fat content is said to be 1.3 percent. The second item, product CP82E Gianduja dark (dark gianduja with hazelnuts) is stated to consist of 46 percent sugar, 29 percent hazelnuts, 12 percent cocoa mass, 9 percent cocoa butter, 3 percent whey powder, 1 percent dextrose, 1 percent lecithin and a trace of vanillin. The last item, product FE56E Gianduja white (white gianduja with almonds) is said to contain 46 percent sugar, 30 percent almonds, 16 percent cocoa butter, 6 percent whole milk powder, 3 percent whey powder, 2 percent skimmed milk powder, 1 percent lecithin and traces of vanillin, dried malt extract, and flavors. Its milk fat content is said to be 1.5 percent.  The applicable subheading for the CP84E Gianduja blonde and the CP82E Gianduja dark 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 rate of duty will be 6.3 percent ad valorem. The applicable subheading for the FE56E Gianduja white will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTS), which provides for Food preparations not elsewhere specified or included: Other: Containing over 10 percent by weight of milk solids: Other: Other. The rate of duty will be 7.6 percent ad valorem. 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, Robert B. Swierupski Director, National Commodity Specialist Division