The tariff classification of Product 94036D-Chocolate Flavor from France

NY G81781 September 8, 2000 CLA-2-18:RR:NC:SP:232 G81781 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. James P. Sullivan Sullivan & Lynch, P.C. 156 State Street Boston, Massachusetts 02109-2508 RE: The tariff classification of Product 94036D-Chocolate Flavor from France Dear Mr. Sullivan: In your letter dated August 29, 2000, on behalf of Prova, Inc., you requested a tariff classification ruling. Information and a sample were submitted with your initial request dated July 19, 2000. The subject merchandise is Product 94036D, which is described as a chocolate flavor for use in yogurt. It is stated to contain 51.5 percent milk proteins, 29.5 percent defatted cocoa powder and 19 percent natural and artificial flavors (12.5 percent spray dried cocoa extract and 6.5 percent artificial flavors). The product is in the form of a powder and will be imported in 50 pound boxes The applicable subheading for the Product 94036D-Chocolate Flavor will be 1806.20.9900, 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…other…other…other…other. The rate of duty will be 8.5 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