The tariff classification of chocolate bars from Ghana

NY R00462 July 1, 2004 CLA-2-18:RR:NC:SP:232 R00462 CATEGORY: Classification TARIFF NO.: 1806.32.9000 Ms. Norma Taylor Jamieson Chocolate 550 North Maysville Road Mt. Sterling, Kentucky 40353 RE: The tariff classification of chocolate bars from Ghana Dear Ms. Taylor: In your letter dated June 14, 2004 you requested a tariff classification ruling. The subject merchandise is stated to contain 48.90 percent cocoa liquor, 19.10 percent sugar, 15.67 percent alkalized cocoa powder, 15.43 percent cocoa butter, 0.60 percent lecithin and 0.60 percent vanilla. You indicated in a telephone conversation with this office that the product is in the form of a solid bar, approximately 5 inches long, 2 inches wide and 1/2 inch thick. Each bar weighs approximately 100 grams. The product will be packaged in 55 pound lots inside plastic bag lined cardboard boxes. The bars are melted, re-tempered and molded after imporation. The applicable subheading for the chocolate bars, 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 Ghana 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 our Web site at www.cbp.gov and 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 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division