The tariff classification of milk chocolate couverture from Switzerland.

NY 807744 March 15, 1995 CLA-2-18:S:N:N7:232 807744 CATEGORY: Classification TARIFF NO.: 1806.90.2800 Mr. Todd Masters Albert Uster Imports Inc. 9211 Gaither Road Gaithersburg, MD 20877 RE: The tariff classification of milk chocolate couverture from Switzerland. Dear Mr. Masters: In your letter dated February 27, 1995 you requested a tariff classification ruling. Samples and information were submitted with your initial request dated January 26, 1995. The subject merchandise is stated to contain 47.01 percent sugar, 26.08 percent cocoa butter, 15.00 percent whole milk powder, 10.70 percent cocoa paste, 1.00 percent skim milk powder, 0.17 percent lecithin and 0.04 percent vanillin. The product will be imported in "coin" shaped pieces in a one pound plastic tray. The merchandise will be sold to hobby chefs through specialty gourmet shops and to professional chefs in the food industry. The applicable subheading for the milk chocolate couverture will be 1806.90.2800, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other...other...other ...other: containing less than 21 percent by weight of milk solids. The rate of duty will be 42.7 cents per kilogram plus 6.8 percent ad valorem. In addition products classified under subheading 1806.90.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.24. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport