CATEGORY: Classification s206

NY 808337

March 24, 1995

CLA-2-18:S:N:N7:232 808337

CATEGORY: Classification

TARIFF NO.: 1806.32.9000

Mr. Michael D. Rowe

Tradenz

New Zealand Embassy

37 Observatory Circle NW

P.O. Box 11737

Washington, DC 20008

RE: The tariff classification of after dinner mint chocolates

from New Zealand.

Dear Mr. Rowe:

In your letter dated March 16, 1995, on behalf of Integra

New Zealand, you requested a tariff classification ruling.

Samples were included with your request, The subject

merchandise consists of thin rectangular chocolates approximately

2 inches wide by 2 inches high with assorted motifs on the top of

each piece. The chocolates are stated to contain sugar, cocoa

powder, vegetable oil, butter oil, whole milk powder, lecithin,

emulsifiers, flavors and salt. Each chocolate is wrapped in

cellophane.

The applicable subheading for the after dinner mint

chocolates will be 1806.32.9000, Harmonized Tariff Schedule of

the United States (HTS), which provides for chocolate and other

food preparations containing cocoa: other, in blocks, slabs or

bars...not filled...other...other. The rate of duty will be 6.8

percent ad valorem.

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