The tariff classification of Chocolate Spreads from Belgium

NY G83365 November 6, 2000 CLA-2-18:RR:NC:SP:232 G83365 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. James O. Crawford John S. James Co. PO Box 1616 Wilmington, NC 28402 RE: The tariff classification of Chocolate Spreads from Belgium Dear Mr. Crawford: In your letter dated October 9, 2000, on behalf of Euro Investment Management, Inc., of Orlando, Florida, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The merchandise in question is “Kwatta”, a spread that is available in three flavors and is intended for use on breads, crackers, waffles, fruits, etc.. It will be imported for retail sale in 400-gram glass jars. Two of the varieties are a uniform brown color, while, in the third, stripes of two contrasting colors alternate around the jar, meeting at a point visible in the bottom of the jar. The “Kwatta Pure” is a dark brown paste and is said to consist of 48.5 percent sugar, 36.5 percent vegetable oil, 14.5 percent reduced fat cocoa powder, and traces of lecithin and flavoring. The “Kwatta Milk” is a medium brown paste and is said to contain 44 percent sugar, 34.5 percent vegetable oil, 6.5 percent skimmed milk powder, 6 percent reduced fat cocoa powder, 5.5 percent lactose, 3 percent whey powder, and traces of lecithin and flavors. The “Kwatta Pirouette”, a spread with brown and white stripes, is said to consist of 46 percent sugar, 34.5 percent vegetable oil, 8 percent lactose, 3 percent  skimmed milk powder, 3 percent reduced fat cocoa powder, 3 percent whey powder, 2 percent hazelnuts, and traces of lecithin and aromas. The applicable subheading for the “Kwatta Pure”, the “Kwatta Milk”, and the “Kwatta Pirouette” 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. 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