HQ 957801: Reconsideration, In Part, of New York Ruling Letter (NYRL) 806646, Dated February 23, 1995; Chocolate Preparations Containing Cocoa

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 957801

                          April 29, 1996

CLA-2 RR:TC:FC 957801K

CATEGORY: Classification

TARIFF NO.: 1806.32.3000

Mr. Kristin Zaal
Chocolate Creations 
121 William Street
Watertown, Wisconsin 53094

RE: Reconsideration, In Part, of New York Ruling Letter (NYRL)
    806646, Dated February 23, 1995; Chocolate Preparations
    Containing Cocoa

Dear Sir:

     As the result of your letters of December 5, 1994, and January
29, 1995, the Customs Service issued NYRL 806646, dated February
23, 1995, which held that various chocolate items from Belgium and
Holland were classified in subheadings 1806.32.9000 and
1806.90.9000, Harmonized Tariff schedule of the United States
(HTSUS).  The products described as Logo Cards, Logo Tablets, and
Customized Molded Tablets, rectangular or square shape, were
classified in subheading 1806.32.9000, HTSUS.  This is to inform
you that NYRL 806646 no longer reflects the views of the Customs
Service for these products.

     Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625),
as amended by section 623 of Title VI (Customs Modernization) of
the North American Free Trade Agreement Implementation Act, Pub. L.
103-182, 107 Stat. 2057, 2186 (1993), hereinafter, section 625),
notice of the proposed modification of NYRL 806646 was published on
March 20, 1996, in the Customs Bulletin, in Volume 30, No. 12.  The
following represents our position. 

FACTS:  

     The milk chocolate products, Logo Cards, Logo Tablets, and
Customized Molded Tablets that are rectangular in shape, contain
6.03 percent cocoa liquor, 24.11 percent cocoa butter, 47.13
percent sugar, 22.19 percent whole milk powder and 0.55 percent
lecithin.  All of these products are in the shape of bars, weigh 75
grams or less and are not filled.  

ISSUE: 

     The issue is whether the products as described above meet 
the requirements for classification in subheading 1806.32.3000,
HTSUS, rather than in subheading 1806.32.9000, HTSUS.

LAW AND ANALYSIS:  

     Subheading 1806.32.3000, HTSUS, provides for chocolate and
food preparations containing cocoa: other, in blocks, slabs or
bars... not filled...preparations consisting wholly of ground cocoa
beans, with or without added cocoa fat, flavoring or emulsifying
agents, and containing not more than 32 percent by weight of
butterfat or other milk solids and not more than 60 percent by
weight of sugar...other, with a general rate of duty for 1996 of
4.8 percent ad valorem.  Subheading 1806.32.9000, HTSUS, with a
1996 general rate of duty of 6.7 percent ad valorem, is a residual
provision, and may cover products not included in other provisions
such as subheading 1806.32.3000, HTSUS.

     The products, described above in the form of bars and 
weighting less than 2 Kg, contain the ingredients for coverage
under subheading 1806.32.3000, HTSUS, and are classified under this
provision.

HOLDING:  

     The products as described above, Logo Cards, Logo Tablets, and
Customized Molded Tablets, in bar form, are classified in
subheading 1806.32.3000, HTSUS, with a 1996 general rate of duty of
4.8 percent ad valorem.

     NYRL 806646, dated February 23, 1995, is modified in
accordance with this ruling.

     In accordance with 19 U.S.C. 1625, this ruling will become
effective 60 days after its publication in the Customs Bulletin. 
Publication of rulings or decisions pursuant to 19 U.S.C. 1625 does
not constitute a change of practice or position in accordance with
section 177.10(c)(1), of the Customs Regulations (19 CFR
177.10(c)(1)).

                              Sincerely,




                              John Durant, Director
                              Tariff Classification 
                              Appeals Division