The tariff classification of Dark Chocolate Couverture from Switzerland

NY F87705 June 14, 2000 CLA-2-18:RR:NC:SP:232 F87705 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 Dark Chocolate Couverture from Switzerland Dear Mr. Schellenberger: In your letter dated May 23, 2000, you requested a tariff classification ruling. You sent descriptive literature and samples of two varieties of dark chocolate couverture with your request. These products will both be imported in coin form in 2-kilogram bags, packed three in a 6-kg carton, and shipped two cartons to a 12-kg master case. Both of the products will be used to coat pralines, cookies, petit fours and cakes, to prepare ganaches, sauces and chocolate desserts, and/or to mold fancy items. Product CS59E Maracaibo 65% Grand Cru, Rondo, dark couverture extra fine, is said to consist of 53.92 percent cocoa mass, 34.31 percent sugar, 11.27 percent cocoa butter, and traces of lecithin and vanilla. Product CS58E Maracaibo Creole 49% Rondo, light dark couverture extra fine, is said to consist of 35.94 percent sugar, 31.94 percent cocoa mass, 16.97 percent cocoa butter, 10.98 percent cream powder, 3.99 percent skimmed milk powder, and traces of lecithin and vanilla. Its milk fat content is said to be 7.2 percent. The applicable subheading for the Product CS59E Maracaibo 65% Grand Cru, Rondo, dark couverture extra fine, 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 percent ad valorem.  The applicable subheading for the Product CS58E Maracaibo Creole 49% Rondo, light dark couverture extra fine, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.90.1500, 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 3.5 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 37.2 cents per kilogram plus 6 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 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