The tariff classification of Milk Chocolate Couverture from Switzerland and/or Germany

NY E88908 December 1, 1999 CLA-2-18:RR:NC:SP:232 E88908 CATEGORY: Classification TARIFF NO.: 1806.32.1600 Mr. Raymond Dube ROE Logistics 474 Rue McGill Suite 300 Montreal, Canada H2y 2H2 RE: The tariff classification of Milk Chocolate Couverture from Switzerland and/or Germany Dear Mr. Dube: In your letter dated October 19, 1999, on behalf of Barry Callebaut USA, Inc. of St. Albans, Vermont, and Barry Callebaut Canada of St. Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request. The subject merchandise is “Couverture Des Alpes Swiss Top milk 35%”, product #1010105. This is described as a firm milk chocolate couverture which will be imported in 12 kilogram boxes. For the purposes of this ruling it is understood that the product is in the form of a 2 kilogram bar. It is stated to contain 42.32 percent sugar, 25.59 percent cocoa butter, 20.71 percent whole milk powder, 11.15 percent cocoa mass, and traces of lecithin and vanillin. The applicable subheading for the “Couverture Des Alpes Swiss Top milk 35%”, product #1010105, 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. For importations occurring after January 1, 2000, the rate of duty under subheading 1806.32.1600 will be 37.2 cents per kilogram plus.4.3 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