The tariff classification of “Kahlua” flavored chocolate syrup from Canada

NY H87475 February 1, 2002 CLA-2-18:RR:NC:SP:232 H87475 CATEGORY: Classification TARIFF NO.: 1806.20.9500; 1806.20.9800 Mr. James F. Morgan PBB USA, Inc. 883-D Airport Park road Glen Burnie, MD 21061 RE: The tariff classification of “Kahlua” flavored chocolate syrup from Canada Dear Mr. Morgan: In your letter dated January 10, 2002, on behalf of Giraffe Beverages Inc., you requested a tariff classification ruling. The subject merchandise is stated to contain 34 percent dry sugar, 32 percent high fructose corn syrup, 18 percent water, 11 percent cocoa powder, 3.5 percent flavoring and 0.6 percent preservatives. The product will be imported in a plastic bag-in-box holding 1.5 gallons (16 pounds). One carton will hold three of the plastic bag-in-boxes. The chocolate syrup is sold to coffeehouses and dessert establishments for use as a topping on pastries, fruit or ice cream. It can also be used in milk shakes, coffee or tea. The product is dispensed with a plunger-type of pump, and can be placed for use by the customer, or by an establishment employee. The applicable tariff provision for the “Kahlua” flavored chocolate syrup, 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 Schedule of the United States Annotated (HTSUSA), 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: 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 general 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, HTSUSA, and dutiable at the rate of 37.2 cents per kilogram plus 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 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division