The tariff classification of Milk Chocolate Couverture from Switzerland

NY E84569 July 29, 1999 CLA-2-18:RR:NC:SP:232 E84569 CATEGORY: Classification TARIFF NO.: 1806.32.1600 Mr. Claude Schellenberger Max Felchlin, Inc. Bahnhofstrasse 63 CH-6431 Schwyz, Switzerland RE: The tariff classification of Milk Chocolate Couverture from Switzerland Dear Mr. Schellenberger: In your letter dated June 16, 1999, you requested a tariff classification ruling. You sent descriptive literature and samples of a milk chocolate couverture which is imported ready to use without further processing. It will be imported formed into 1250 gram bars, packed eight in a 10 kg case, shipped two cases to a 20 kg master case. The product will be used to prepare creams and chocolate centers, for ganaches and chocolate desserts, and/or to mold fancy items. Product CP06E Lady Patissier, milk couverture, is said to consist of 48 percent sugar, 24 percent cocoa butter, 14 percent whole milk powder, 10 percent cocoa mass, 3 percent skimmed milk powder, and traces of lecithin and vanillin. The milk fat content is said to be 3.5 percent. The applicable subheading for the CP06E Lady Patissier, milk couverture, will be 1806.32.1600, 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: 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: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Other: Containing less than 21 percent by weight of milk solids. The rate of duty will be 38.3 cents per  kilogram plus 4.4 percent ad valorem. In addition, products classified in subheading 1806.32.1600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.18.19 to 9904.18.24, HTS. 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 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division