NY 866708: The tariff classification of cocoa drink mixes from 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 866708
                                SEP 19 1991



CLA-2-18:S:N:N1:232-866708  

CATEGORY:  Classification

TARIFF NO.: 1806.20.8060  

Mr. Clark D. Bien
Arbor Foods Incorporated
6018 West Maple Road, Suite 888
West Bloomfield, MI 48322

RE:  The tariff classification of cocoa drink mixes from Canada.

Dear Mr. Bien:

     In your letter dated August 26, 1991 you requested a tariff
classification ruling.  

     Samples were included with your request.  The samples were
examined and disposed of.  The subject merchandise consists of
two formulations of cocoa mixes.  The first item is stated to
contain 67.89 percent sugar, 15.65 percent whey, 10.44 percent
non dairy creamer, 5.22 percent cocoa, and small quantities of
flavor, salt, and emulsifier.  The second item is stated to
contain 70.50 percent sugar, 6.50 percent whey, 9.50 percent non
dairy creamer, 6.40 percent cocoa, 5.00 percent skim milk powder,
and small quantities of salt, emulsifier, and sodium caseinate. 
The products will be imported in 2,000 pound bulk bags, and in
100 pound paper bags.  The cocoa mixes will be complete when
imported, requiring only the addition of water to make a finished
beverage.      

     The applicable subheading for the cocoa mixes will be
1806.20.8060, Harmonized Tariff Schedule of the United States
(HTS), which provides for  chocolate and other food preparations
containing cocoa:  Other preparations in blocks or slabs weighing
more than 2 kg or in liquid, paste, powder, granular or other
bulk form in containers or immediate packings, of a content
exceeding 2 kg...other...other...subject to quotas established
pursuant to section 22 of the Agricultural Adjustment Act, as
amended...provided for in subheading 9904.60.60.  The duty rate
will be 10 percent ad valorem.            

     Goods classifiable under subheading 1806.20.8060, HTS, which
have originated in the territory of Canada, will be entitled to a
7 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