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

NY E89832 November 22, 1999 CLA-2-18:RR:NC:SP:232 E89832 CATEGORY: Classification TARIFF NO.: 1806.20.2010 Mr. Raymond Dube ROE Logistics 474 Rue McGill Suite 300 Montreal, Canada H2y 2H2 RE: The tariff classification of Dark 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 Bittersweet Swiss Top dark 70%”, product #1028105. This is described as a hard dark chocolate couverture which will be imported in 12 kilogram boxes. It is stated to contain 65.13 percent cocoa mass, 26.7 percent sugar, 7.45 percent cocoa butter, and traces of lecithin and vanilla. The applicable subheading for the “Couverture Bittersweet Swiss Top dark 70%”, product #1028105, will be 1806.20.2010, 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: In blocks or slabs weighing 4.5 kg or more each…Not containing butterfat or other milk solids. The rate of duty will be free. 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