The tariff classification of Chocolate Products from South Africa

NY H82966 July 20, 2001 CLA-2-18:RR:NC:SP:232 H82966 CATEGORY: Classification TARIFF NO.: 1806.90.9019 Mr. David Franco David Franco International Productions (AKA Candy Art USA) 4342 Redwood Avenue, Suite 310C Marina del Rey, CA 90292 RE: The tariff classification of Chocolate Products from South Africa Dear Mr. Franco: In your letter dated June 20, 2001, you requested a tariff classification ruling. You submitted a sample with your request. The subject merchandise is an assortment of milk chocolate boxes in varying shapes: heart, oval, rectangular, hexagonal. They range in size from small (1-½ inches wide, 2 inches long) to large (5 ½ inches wide, 6 ½ inches long). The removable lids have white chocolate centers. Covering the white chocolate section is an embossed design that contains rice paper colored with a “photograph”. The balance of the lid and the borders are ornamented and highlighted in a gold or silver edible coloring detailing names, dates, etc.. Inside the boxes are assorted chocolate candies. The sample submitted is an oval milk chocolate box, 3 ½ inches wide by 2 ½ inches high by 1-½ inches deep. The entire box is wrapped in a cellophane bag with ribbon trim. The chocolate boxes will be personalized and used as promotional items or as mementos of specific events such as weddings, bar mitzvahs, and/or award ceremonies. You indicate that the ingredient information that you had supplied in reference to similar items in a letter dated January 17, 2000 applies to these products also. The milk chocolate portion is stated to contain 49.43 percent sugar, 26.03 percent vegetable fat, 12.36 percent skimmed milk powder, 5.93 percent cocoa powder, 4.94 percent whey  powder, 0.99 percent soya powder, 0.27 percent emulsifiers and 0.05 percent flavourants. The white chocolate portion is said to consist of 46.19 percent sugar, 30.28 percent vegetable fat, 22.4 percent skimmed milk powder, 0.18 percent lecithin, 0.09 percent moisture and 0.06 percent flavor. The applicable subheading for the chocolate boxes will be 1806.90.9019, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Confectionery: Other. The rate of duty will be 6 percent ad valorem Articles classifiable under subheading 1806.90.9019, HTS, which are products of South Africa may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP". 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