NY 865542: The tariff classification of two types of instant cocoa 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 865542
                                AUG 29 1991



CLA-2-18:S:N:N1:232-865542  

CATEGORY:  Classification

TARIFF NO.: 1806.10.3010  

Mr. Patrick Mines
P. Mines Customs Services
52 Queen Street
PO Box 1197, Station B
Fort Erie, Ontario
Canada L2A 5Y2

RE:  The tariff classification of two types of instant cocoa from
Canada.

Dear Mr. Mines:

     In your letter dated July 22, 1991, on behalf of R. W.
Patten Distributors, Ltd., Ontario, Canada, you requested a
tariff classification ruling.  

     Your query concerns the classification of two types of
instant cocoa which will be imported in bulk, in one-ton tote
bags, and then repackaged in the United States for resale. 
Product #1 consists of 65 percent sugar and 35 percent cocoa
powder, while Product #2 is 89 percent sugar and 11 percent ococa
powder.  Samples of both blends were submitted with your
request.  The samples were opened, examined and disposed of.  

     The applicable subheading for the two types of cocoa will be
1806.10.3010, Harmonized Tariff Schedule of the United States
(HTS), which provides for chocolate and other food preparations
containing cocoa...cocoa powder, containing added sugar or other
sweetening matter...containing 65 percent or more but less than
90 percent by weight of sugar...provided for in subheading
9904.60.20.  The duty rate will be 10 percent ad valorem.    

     Goods classifiable under subheading 1806.10.3010, HTS, which
have originated in the territory of Canada, will be entitled to a
7 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