The tariff classification of Chocolate Products from South Africa

NY H82958 July 20, 2001 CLA-2-18:RR:NC:SP:232 H82958 CATEGORY: Classification TARIFF NO.: 1806.32.9000 Mr. David Franco David Franco International Productions (AKA Candy Art USA) 4342 Redwood Avenue, Suite 310C Marina del Rey, CA 90292 RE: The tariff classification of Chocolate Products from South Africa Dear Mr. Franco: In your letter dated June 20, 2001, you requested a tariff classification ruling. You submitted a sample with your request. The subject merchandise is a 3-inch by 2-½ inch by 1/8-inch rectangle of milk chocolate with a white chocolate center. The front of the chocolate includes an embossed rectangular portion, which contains rice paper colored with a “photograph”. The edges are ornamented and highlighted in a gold edible coloring. The chocolate is then wrapped in a small cellophane bag with ribbon trim. It will be shipped with a small (3 inch high) wooden or plastic easel to give it the verisimilitude of being a work of art on display. The products will be used as promotional items or as mementos of events such as weddings, bar mitzvahs, and/or award ceremonies. You had supplied ingredient information in reference to a similar product in a letter dated January 17, 2000, and you indicate that it applies to this item also. The milk chocolate portion of the product is stated to contain 49.43 percent sugar, 26.03 percent vegetable fat, 12.36 percent skimmed milk powder, 5.93 percent cocoa powder, 4.94 percent whey powder, 0.99 percent soya powder, 0.27 percent emulsifiers and 0.05 percent flavourants. The white chocolate portion is said to consist of 46.19 percent sugar, 30.28 percent vegetable fat, 22.4 percent skimmed milk powder, 0.18 percent lecithin, 0.09 percent moisture and 0.06 percent flavor.  The subject article is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article that imparts the essential character. In this instance that will be the chocolate product. The applicable subheading for the chocolate picture and stand, therefore, will be 1806.32.9000, 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: Other: Other. The rate of duty will be 6 percent ad valorem Articles classifiable under subheading 1806.32.9000, HTS, which are products of South Africa may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP". 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