NY 864842: The tariff classification of Mother Parker's Hot Chocolatefrom Canada.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 864842
                                  JUL 19 1991



CLA-2-18:S:N:N1:232-864482  

CATEGORY:  Classification

TARIFF NO.: 1806.90.0030  

Ms. Sandra L. Marshanke
C.J. Tower Inc.
128 Dearborn Street
Buffalo, New York  14207-3198

RE:  The tariff classification of Mother Parker's Hot Chocolate
from             Canada.

Dear Ms. Marshanke:

     In your letter dated June 27, 1991, on behalf of Mother
Parker's Foods Limited, you requested a tariff classification
ruling.  

     Samples were included with your request.  The subject
merchandise is a hot chocolate mix called Mother Parker's Hot
Chocolate.  It is stated to contain 53 percent sugar, 30 percent
whey powder, 10 percent creamer (containing no butterfat), 7
percent cocoa, and small amounts of salt, flavor, and tricalcium
phosphate.  It will be packaged for use in restaurants and
cafeterias in boxes containing two hundred one ounce pouches, and
in a two pound pouch.  The product will also be packaged in a
two pound pouch for use in vending machines.  A finished beverage
is produced with the addition of water to the mix.

     The applicable subheading for the Mother Parker's Hot
Chocolate  will be 1806.90.0030, Harmonized Tariff Schedule of
the United States (HTS), which provides for chocolate and other
food preparations containing cocoa:  other:  subject to quotas
established pursuant to section 22 of the Agricultural Adjustment
Act, as amended...provided for in subheading 9904.10.75.  The
duty rate will be 7 percent ad valorem.       

     Goods classifiable under subheadings 1806.90.0030, HTS,
which have originated in the territory of Canada, will be
entitled to a 4.9 percent ad valorem rate of duty under the
United States-Canada Free Trade Agreement (FTA) upon compliance
with all applicable regulations.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).


     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.                                              
                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport