The tariff classification of Chocolate from Ghana

NY E88308 November 8, 1999 CLA-2-18:RR:NC:SP:232 E88308 CATEGORY: Classification TARIFF NO.: 1806.20.3600 Ms. Susan Abbott-Jamieson Chocolate By Jamieson, Ltd. 744 Old Dobbin Road Lexington, KY 40502-2879 RE: The tariff classification of Chocolate from Ghana Dear Ms. Abbott-Jamieson: In your letter dated October 6, 1999, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is Product BR3 (Dark Chocolate with Milk), which will be imported in 100 gram tablets that are bulk packed in 65 pound boxes. It will be melted down and reshaped and packaged for sale after importation. Product BR3 is said to contain 37.47 percent cocoa liquor, 41.22 percent sugar, 15.69 percent cocoa butter, 5.15 percent whole milk powder, and traces of lecithin and vanilla. The applicable subheading for the Product BR3 (Dark Chocolate with Milk), bulk packaged, will be 1806.20.3600, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: 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: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): 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. 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