The tariff classification of Chocolate Topping from Switzerland and/or Germany

NY E88906 December 3, 1999 CLA-2-18:RR:NC:SP:232 E88906 CATEGORY: Classification TARIFF NO.: 1806.90.5500; 1806.90.5900 Mr. Raymond Dube ROE Logistics 474 Rue McGill Suite 300 Montreal, Canada H2y 2H2 RE: The tariff classification of Chocolate Topping from Switzerland and/or Germany Dear Mr. Dube: In your letter dated October 19, 1999, on behalf of Barry Callebaut USA, Inc. of St. Albans, Vermont, and Barry Callebaut Canada of St. Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request. The subject merchandise is a chocolate topping, product #6022205, described as a viscous liquid, which will be imported in 1 kilogram bottles. This item is said to contain 39.65 percent glucose syrup, 25.58 percent water, 9.59 percent dextrose, 8.31 percent sugar, 7.99 percent reduced fat cocoa powder, 3.68 percent sweetened condensed milk, and traces of humectants, salt, preservatives, and vanillin. The applicable subheading for the, chocolate topping, product #6022205, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be will be 1806.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 38.3 cents per kilogram plus 6.2 percent ad valorem. In addition, products classified in subheading 1806.90.5900, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. For importations occurring after January 1, 2000, the rate of duty under subheading 1806.90.5500 will be 3.5 percent ad valorem. Products classified in subheading 1806.90.5900, HTS, will be dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem, and will still be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS. 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