NY 866421: The tariff classification of various chocolate products fromCanada.

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 866421
                                 SEP 04 1991



CLA-2-18:S:N:N1:232-866421  

CATEGORY:  Classification

TARIFF NO.: 1806.90.0020;  1806.90.0090  

Ms. Deborah J. Clune
PBB USA Inc.
434 Delaware Avenue
Buffalo, NY  14202

RE:  The tariff classification of various chocolate products from
Canada.

Dear Ms. Clune:

     In your letter dated August 6, 1991, on behalf of Arosa Fine
Chocolate Inc., you requested a tariff classification ruling. 
Samples were received under separate cover on August 21, 1991.   


     The subject merchandise is described as milk chocolate and
dark chocolate shells and cups, which will be used in the
preparation of desserts.  After importation, the shells and cups
will be filled with various types of fillings.  Blocks of dark
and milk chocolate were also submitted for our laboratory
analysis.  A ruling was not requested for these products.  Items
AR100A Milk Chocolate Truffle Shell, AR300A Milk Chocolate Cup-
Round, AR 400A Milk Chocolate Cup-Marguerite, and AR 600A Milk
Chocolate Cup-Square, are stated to contain 45.81 percent sugar,
29.64 percent cocoa butter, 13.47 percent whole milk powder,
10.78 percent chocolate liquor, and small amounts of soya
lecithin, and vanilla flavor.  The butterfat content of the milk
chocolate is 3.53 percent.  Items AR100B Dark Chocolate Truffle
Shell, AR300B Dark Chocolate Cup-Round, AR400B Dark Chocolate
Cup-Marguerite, and AR600B Dark Chocolate Cup-Square are stated
to contain 45.87 percent sugar, 39.87 percent chocolate liquor,
13.76 percent cocoa butter, and small amounts of soya lecithin
and vanilla flavor. 

     The applicable subheading for the Milk Chocolate Shells and
Cups will be 1806.90.0020, Harmonized Tariff Schedule of the
United States (HTS), which provides for chocolate and other food
preparations containing cocoa:  other...subject to quotas
established pursuant to Section 22 of the Agricultural Adjustment
Act, as amended:  provided for in subheading 9904.10.66.  The
duty rate will be 7 percent ad valorem.
     
     The applicable subheading for the Dark Chocolate Shells and
Cups will be 1806.90.0090, Harmonized Tariff Schedule of the
United States (HTS), which provides for chocolate and other food
preparations containing cocoa:  other...other...other...other. 
The rate of duty will be 7 percent ad valorem.        

     Goods classifiable under subheadings 1806.90.0020 and
1806.90.0090, HTS, which have originated in the territory of
Canada, will be entitled to a 4.9 percent ad valorem rate of duty
under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.

     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