HQ 954186: Reconsideration of New York Ruling 875356, dated June 19, 1992.

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 954186
                              June 4, 1993

CLA-2 CO:R:C:F  954186  JGH

CATEGORY:  Classification

TARIFF NO.:  1806.32.4098

Ms. Theresa Baker
Fritz Companies, Inc.
P.O. Box 125
Jamaica, New York  11430

RE:  Reconsideration of New York Ruling 875356, dated
     June 19, 1992.

Dear Ms. Baker:

     In the above-referenced ruling a product called "Galaxy", a 
chocolate imported in small blocks weighing approximately 100 to
200 grams each, was classified in the provision for chocolate and
other food preparations containing cocoa: Other preparations in
blocks or slabs, weighing more than 2kg, in subheading
1806.20.8095, TSUS.

FACTS:
 
     The product was said to contain 41 percent sugar, 15 percent
cocoa butter, 13 percent skim milk powder (0.4 percent milk fat),
8 percent cocoa mass, 5 percent whey, and small amount of other
ingredients.  Subsequent to importation the chocolate was melted
and used to coat ice cream bars, which were then exported.

LAW AND ANALYSIS:

     Upon review of the ruling, it is apparent that as the
"Galaxy" blocks do not weigh over 2 kg., they cannot be
classified in subheading 1806.20.8095.  Rather they would be
classifiable in the provision for Other chocolate and other food
preparations containing cocoa: In blocks, slabs or bars: Not
filled, in subheading 1806.32.4098, TSUS.  The rate of duty is 7
percent ad valorem.

                                   - 2 -

HOLDING:

     The above-described chocolate blocks are classifiable in
subheading 1806.32.4098, HTSUS.  The rate of duty is 7 percent ad
valorem.

     NYRL 875356 is modified to the extent indicated.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division