The tariff classification of Chocolate from Ghana

NY E89036 November 8, 1999 CLA-2-18:RR:NC:SP:232 E89036 CATEGORY: Classification TARIFF NO.: 1806.20.9500; 1806.20.9800 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 BRR5 (Dark Chocolate), 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 BRR5 is said to contain 49 percent cocoa liquor, 29.4 percent sugar, 10.5 percent cocoa powder, 10.5 percent cocoa butter, and traces of lecithin and vanilla. The applicable subheading for the bulk packed Product BRR5 (Dark Chocolate) if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500 Harmonized Tariff Schedules 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: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTS, and dutiable at the rate of 38.3 cents per kilogram plus 8.8 percent ad valorem. In addition, products classified in subheading 1806.20.9800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, 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