HQ 951584: Classification of certain chocolate products of Holland

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 951584
                             August 19, 1992
CLA-2 CO:R:C:F 951584 JGH

CATEGORY: Classification

TARIFF NO.: 1806.90.0078

Mr. Howard Hwang
HTH International Supply Company
P.O. Box 3406
La Habra, California  90632

RE: Classification of certain chocolate products of Holland

Dear Mr. Hwang:

     Your letter of March 6, 1992, concerns the tariff
classification under the Harmonized Tariff Schedule of the United
States (HTSUS) of the following chocolate products.

FACTS:
     
     The Ruyter chocolate products are referred to as:

       1) Pure Chocolate Hail (Chocolade Hagel Puur)

          Ingredient                 Percentage
          Sugar                      65
          Cocoa Powder               19
          Cocoa Butter               14
          Soy Lecithin                1
          Artificial Flavoring        1

       2) Milk Chocolate Hail (Chocolade Hagel Melk)

          Sugar                      61
          Milk                        9
          Milk Fat                    3
          Cocoa Powder               11
          Cocoa Butter               10
          Milk Sugar                  5
          Soy Lecithin                1
          Artifical Flavor            1
                              - 2 -

       3) Chocolate/Vanilla Hail (Hagel Feest)

          Ingredient              Percentage
          Sugar                    72
          Cocoa Powder             10
          Cocoa Butter              7
          Vegetable Fat             6
          Starch                    3
          Soy Lecithin              1
          Artificial Flavor         1

       4) Mocha Hail (Mokka)
 
          Sugar                    58
          Cocoa Powder             11
          Cocoa Butter             10
          Milk                      9
          Milk Fat                  3
          Milk Sugar                5
          Soy Lecithin              1
          Coffee Extract            1
          Flavoring                 1

     The products are said to be designed as snack spreads, and
are retail packaged in 7 and 14 ounce containers. 

ISSUE:

     Whether certain Ruyter Chocolate products are classified
under subheading 1806.90.00, HTSUS, for chocolate and other food
preparations containing cocoa.

LAW AND ANALYSIS:

     Ruyter chocolate products similar to the ones in issue were
the subject of an earlier ruling letter (088880), where they were
described as chocolate sprinkle products in bulk to be used in
commercial cake decorating and not for the retail trade.  Samples
analyzed by a Customs laboratory were said to contain, among
other ingredients, cocoa and 5.5 percent or less by weight of
butterfat.  One product, similar to one in issue here, contained
no butterfat.  In contrast, the products in issue are considered
end products as they are to be used as snack spreads and are
packaged for retail sale.
                              - 3 -

HOLDING:

     Ruyter Pure Chocolate Hail, Ruyter Milk Chocolate Hail,
Ruyter Chocolate/Vanilla and Ruyter Mocha Hail, all products
which are in the form of sprinkles and retail packaged as snack
spreads, are classifiable under the subheading 1806.90.0078,
HTSUS, as other food preparations containing cocoa, put up for
retail sale.  The rate of duty is 7 percent ad valorem.

                              Sincerely,




                              John Durant, Director