NY 863169: The tariff classification of TM 21 E Rahmosa Milk, TM 22 ERahmosa Dark, and TM 23 E Rahmosa White fromSwitzerland.

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 863169
                                 MAY 16 1991



CLA-2-18:S:N:N1:232-863169  

CATEGORY:  Classification

TARIFF NO.: 1806.20.8080; 1901.90.3030   

Mr. Beat Herrmann
Max Felchlin Inc. Schwyz
Main Street 63
CH-6430 Schwyz/Switzerland

RE:  The tariff classification of TM 21 E Rahmosa Milk, TM 22 E
Rahmosa          Dark, and TM 23 E Rahmosa White from
Switzerland.

Dear Mr. Herrmann:

     In your letter dated May 1, 1991 you requested a tariff
classification ruling.         
    
     Samples were included with your request.  TM 21 E Rahmosa
Milk is stated to contain 20 percent sugar, 15 percent water, 14
percent other sugars, 12 percent whole milk powder, 12 percent
vegetable fat, 11 percent cocoa butter, 9 percent sorbitol E420,
5 percent cocoa paste, 1.5 percent skimmed milk powder, and small
amounts of various other ingredients.  TM 22 E Rahmosa Dark
contains 23 percent sugar, 17 percent cocoa paste, 15 percent
water, 12 percent vegetable fat, 10 percent other types of sugar,
9 percent sorbitol, 9 percent cocoa butter, 4.5 percent whole
milk powder, and small amounts various other ingredients.  TM 23
E Rahmosa White contains 22 percent sugar, 15 percent water, 14
percent vegetable fat, 14 percent cocoa butter, 13 percent other
types of sugar, 10.50 percent whole milk powder, 9 percent
sorbitol E420, 2 percent skimmed milk powder, and small amounts
of various other ingredients.  All of the above products are
pastes, packaged in six kilogram pails, and will be used as
fillings for chocolates, candies, cakes, etc.      

     The applicable subheading for the TM 21 E Rahmosa Milk and
the TM 22 E Rahmosa Dark will be 1806.20.8080, 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...other
...other.  The rate of duty will be 10 percent ad valorem.   
     The applicable subheading for the TM 23 E Rahmosa White will
be 1901.90.3030, Harmonized Tariff Schedule of the United States
(HTS), which provides for food preparations of goods of headings
0401 to 0404, not containing cocoa powder...articles of milk or
cream not specially provided for ...other.  The rate of duty will
be 17.5 percent ad valorem.  This item is also subject to the
absolute quota restrictions provided for in HTS subheading
9904.10.60. 

     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