The tariff classification of Chocolate "DecoRolls" from Switzerland

NY E86760 October 1, 1999 CLA-2-18:RR:NC:SP:232 E86760 CATEGORY: Classification TARIFF NO.: 1806.90.1500; 1806.90.1800; 1806.90.9090 Mr. Claude Schellenberger Max Felchlin, Inc. Bahnhofstrasse 63 CH-6431 Schwyz, Switzerland RE: The tariff classification of Chocolate “DecoRolls” from Switzerland Dear Mr. Schellenberger : In your letter received on September 8, 1999, you requested a tariff classification ruling. You sent descriptive literature with your request. Samples had been previously submitted of product R010E “DecoRolls” in four varieties. These items are chocolate disks with a 12.6 cm diameter, weighing 500 grams each, which will be imported ready to use, packed four to a 2 kg box. The products are designed with a central hole which facilitates them being placed on a spindle. They are then rotated while small amounts are shaved from the top to form rosettes and/or other shapes that will be used to decorate ice creams, cakes, pastries, and desserts. Product “Gianduja light marbled dark”, is said to consist of 43 percent sugar, 21 percent cocoa butter, 16 percent hazelnuts, 5 percent whole milk powder, 5 percent cocoa liquor, 5 percent almonds, 3 percent hardened coconut fat, and traces of butter, skimmed milk powder, lecithin, malt extract, and vanillin. Its milk fat content is said to be 1.5 percent. Product “Gianduja dark striped light”, is stated to contain 44 percent sugar, 19 percent cocoa butter, 19 percent hazelnuts, 9 percent cocoa liquor, 3 percent hardened coconut fat, 3 percent whole milk powder, 2 percent almonds, and traces of butter, skimmed milk powder, lecithin, malt extract, and vanillin. Its milk fat content is said to be 1 percent. Product “White marbled”, is said to consist of 40 percent sugar, 23 percent cocoa butter, 12 percent butter, 11 percent whole milk powder, 10 percent cocoa liquor, 3 percent skimmed milk powder, and traces of lecithin and vanillin. Its milk fat content is said to be 2.6 percent. Product “Vanilla dark”, is stated to contain 45 percent sugar, 24 percent cocoa liquor, 16 percent cocoa butter, 12.42 percent butterfat, 2 percent whole milk powder, and traces of skimmed milk powder, lecithin, and vanillin. Its milk fat content is stated as 12.82 percent. The applicable subheading for the “Vanilla dark” , if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other, containing over 5.5 percent by weight of butterfat: Described in additional U.S. note 2 to chapter 18 and entered pursuant to its provisions. The rate of duty will be 4.1 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, and the product contains less than 21 percent by weight of milk solids, classification is under subheading 1806.90.1800, and dutiable at the rate of 38.3 cents per kilogram plus 6.2 percent ad valorem. In addition, products classified in subheadings 1806.90.1800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.09 to 9904.18.14, HTS The applicable subheading for the “Gianduja light marbled dark”, the “Gianduja dark striped light”, and the “White marbled” will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Other. The rate of duty will be 6.2 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 (212) 637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division