The tariff classification of various chocolate products from Switzerland.

NY 812426 July 14, 1995 CLA-2-18:S:N:N7:232 812426 CATEGORY: Classification TARIFF NO.: 1806.32.1600; 1806.32.3000 Mr. Beat Herrmann Max Felchlin Inc. Bahnhofstrasse 63 6430 Schwyz/Switzerland RE: The tariff classification of various chocolate products from Switzerland. Dear Mr. Herrmann: In your letter dated June 30, 1995 you requested a tariff classification ruling. Samples were included with your request. CL09E MCM 2000 is described as a milk couverture for machine processing. It is stated to contain 41 percent sugar, 26 percent cocoa butter, 22 percent partly skimmed milk powder, 10 percent cocoa liquor, 1 percent hazelnuts and 1 percent lecithin. CL20E MCD 2000 is a dark couverture for machine processing. It is stated to contain 47 percent sugar, 32 percent cocoa liquor, 19 percent cocoa butter and 2 percent whey powder. CL36E Felcor 50% is described as a bitter couverture. It is stated to contain 53 percent cocoa liquor, 37 percent sugar and 10 percent cocoa butter. CL37E Felcor 70% is an extra bitter couverture. It is stated to contain 70 percent cocoa liquor and 30 percent sugar. All of the above products will be imported in bars weighing 1250 grams. The chocolate will be used to coat chocolate specialties, to mold fancy items and for ganaches and chocolate desserts. The applicable subheading for the CL20E MCD 2000 will be 1806.32.1600, 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: preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other...other: containing less than 21 percent by weight of milk solids. The duty rate will be 42.7 cents per kilogram plus 4.9 percent ad valorem. In addition products classified under subheading 1806.32.1600, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.24, HTS. The applicable subheading for the CL36E Felcor 50% bitter chocolate and the CL37E Felcor 70% extra bitter chocolate will be 1806.32.3000, HTS, which provides for chocolate and other food preparations containing cocoa: other, in blocks, slabs or bars...not filled: preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar...other. The rate of duty will be 4.9 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the CL09E MCM 2000 milk couverture. Your request for a classification ruling should include the amount of butterfat in the product. The ingredient breakdown for this product totals 101 percent. Also indicate whether the product contains dried malt extract and vanillin, and explain the function of the dried malt extract. 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