The tariff classification of "Wonder Chocolat" Fondue from Canada

NY K82385 February 11, 2004 CLA-2-18:RR:NC:SP:232 K82385 CATEGORY: Classification TARIFF NO.: 1806.20.6000; 1806.90.9090 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225 Rouses Point, NY 12979 RE: The tariff classification of “Wonder Chocolat” Fondue from Canada Dear Mr. Kavanaugh: In your letter dated January 7, 2004, on behalf of Deliska Traditions of Laval, Canada, you requested a tariff classification ruling. You submitted product samples with your request. The subject merchandise is Deliska “Wonder Chocolat” chocolate fondues, packaged for retail sale in 40 gram and 200 gram sizes. The fondues will also be imported in 3.63 kg tubs for restaurant use. The submitted samples were in plastic tubs holding 200 grams. Instructions on the package state that it will soften quickly in a microwave and remain pliable for some time, thus enabling its use as a fondue, icing and/or ganache. The first item is Deliska dark chocolate fondue, which is said to contain sugar, vegetable fat, chocolate liquor, cocoa butter, and traces of lecithin, salt, and vanilla. Two other varieties, orange flavor fondue and raspberry flavor fondue have the same ingredients as the dark chocolate, with the addition of the respective fruit flavors. The fourth product is milk chocolate fondue, and this is said to consist of contain sugar, vegetable fat, cocoa butter chocolate liquor, whole milk powder, and traces of lecithin and vanilla The applicable subheading for all four flavors of Deliska “Wonder Chocolat” chocolate fondues, when imported in the 3.63 kg tubs, will be 1806.20.6000, 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: Confectioner’s coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2 percent ad valorem. The applicable subheading for all four flavors of Deliska “Wonder Chocolat” chocolate fondues, when imported in the 40 gram and/or 200 gram tubs, will be 1806.90.9090, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other. The general rate of duty will be 6 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (19 CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs Import Specialist at the proposed port of entry. 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