The tariff classification of Chocolate Couverture from Switzerland

NY F88786 July 19, 2000 CLA-2-18:RR:NC:SP:232 F88786 CATEGORY: Classification TARIFF NO.: 1806. 32.1600; 1806.90.2800 Mr. Claude Schellenberger Max Felchlin, Inc. Bahnhofstrasse 63 CH-6431 Schwyz, Switzerland RE: The tariff classification of Chocolate Couverture from Switzerland Dear Mr. Schellenberger: In your letter dated June 23, 2000, you requested a tariff classification ruling. You sent descriptive literature and samples of two formulations of chocolate couverture with your request. These products will both be imported in both bar and coin forms. The bars are 1250 grams each, packed two together and further packed four to a 10-kg case, then shipped in two cases per 20-kg master case. The coins are assumed to be packaged as is usual for shipments of similar items of yours, that is in 2-kilogram bags, packed three in a 6-kg carton, and shipped two cartons to a 12-kg master case. All of the products will be used to coat pralines, cookies, petit fours and cakes, to prepare ganaches, sauces and chocolate desserts, and/or to mold fancy items. Product CS85E Ambra 36% Rondo and Product CL85E Ambra 36% surfine, milk couvertures, are said to consist of 41.01 percent sugar, 25.99 percent cocoa butter, 22.33 percent partly skimmed milk powder, 10.05 percent cocoa mass, and traces of lecithin, malt extract powder and vanilla. The milk fat content of both products is said to be 4.02 percent. Product CS86E Felcor 52% Rondo and Product CL86E Felcor 52% surfine, dark couvertures, are said to consist of 47.29 percent sugar, 32.51 percent cocoa mass, 17.73 percent cocoa butter, 1.97 percent whey powder, and traces of lecithin and vanilla. The milk fat content for this formulation is said to be 0.03 percent.  The applicable subheading for Product CL86E Felcor 52% surfine, dark 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 52.8 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. The applicable subheading for the Product CS86E Felcor 52% Rondo, will be 1806.90.2800, Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: 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 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.24, HTS. Your inquiry does not provide enough information for us to give a classification ruling on Product CS85E Ambra 36% Rondo and Product CL85E Ambra 36% surfine, milk couvertures. Your request for a classification ruling should clarify what the function is of the malt extract ingredient in these products. When this information is available, you may wish to consider resubmission of your request. If you decide to do so, please mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section.  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