HQ 085596: Chocolate from Germany in 5.5 Pound Blocks

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.

                                       HQ 085596

                                   January 25, 1990


            CLA-2 CO:R:C:G  085596  SS

            CATEGORY:  Classification

            TARIFF NO.: 1806.20.4060

            Mr. Albert M. Kirchmayr
            Kirchmayr Chocolatier, Ltd.
            6223 1/2 North Charles Street
            Baltimore, MD 21212

            RE:  Chocolate from Germany in 5.5 Pound Blocks

            Dear Mr. Kirchmayr:

                 This is in response to your letter dated September 12,
            1989, concerning the tariff classification for chocolate
            imported from Germany under the Harmonized Tariff Schedule of
            the United States (HTSUS).

            FACTS:

                 The merchandise in issue is stated to be chocolate
            imported from Germany in 5.5 pound blocks, boxed in 55 pound
            boxes, and having the following composition:


                 INGREDIENTS                                %

                 Cocoa Mass                                10.5
                 Cocoa Butter                              30.5
                 Milk Powder                               39.5
                  (including 4.5% butter fat
                  and 14.5% milk solids)
                 Lecithin                                   0.5

                 The importer claims that the subject merchandise will be
            used for manufacturing purposes only, and not for resale.

            ISSUE:

                 What is the proper classification of chocolate imported
            from Germany in 5.5 pound blocks?
















                                          -2-


            LAW AND ANALYSIS:

                 The subject chocolate is imported in 5.5 pound blocks,
            contains less than 5.5 percent by weight of butterfat, and
            contains other milk solids.  Subheading 1806.20.4060, HTSUS,
            provides for chocolate other than in blocks weighing 4.5
            kilograms or more each, and containing not over 5.5 percent by
            weight of butterfat or containing other milk solids.  Since
            subheading 1806.20.4060, HTSUS, provides for the subject
            chocolate, it is properly classifiable under this subheading.

                 Merchandise classifiable in subheading 1806.20.4060,
            HTSUS, is subject to the provisions of subheading 9904.10.66,
            HTSUS, which has a quota restriction of zero amount for
            chocolate imported from Germany.

                 The importer asserts that he is only able to buy the
            imported chocolate in 5.5 pound blocks, rather than in 10 pound
            blocks, and would like the Customs Service to take this fact
            into consideration when issuing the classification ruling.  The
            importer notes that subheading 1806.20.2000, HTSUS, provides
            for chocolate in blocks weighing 4.5 kilograms or more each,
            having a free rate of duty, and subject to quota restrictions
            of subheading 9903.17.10, HTSUS, which allows the entry of
            6,408 thousand kilograms into the United States.

                 However, under the rules of tariff classification,
            merchandise is classified in the imported condition.  The
            imported chocolate in issue fits the description of chocolate
            provided for in subheading 1806.20.4060 rather than in
            subheading 1806.20.2000, HTSUS (i.e., it is in blocks weighing
            less than 4.5 kilograms).  We suggest that the importer contact
            the Department of Agriculture regarding the differences in
            quota allotments for imported chocolate classifiable in
            subheadings 1806.20.4060 and 1806.20.2000, HTSUS.

            HOLDING:

                 The chocolate under consideration is properly classifiable
            in subheading 1806.20.4060, HTSUS, which provides for chocolate
            other than in blocks weighing 4.5 kilograms or more each, and
            containing not over 5.5 percent by weight of butterfat or
            containing other milk solids.


















                                          -3-


                 Merchandise classifiable in subheading 1806.20.4060,
            HTSUS, is subject to subheading 9904.10.66, HTSUS, which has a
            restriction of zero amount for chocolate imported from Germany.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division


















































            6 cc: A.D., N.Y. Seaport
            singh library/peh
            085596