HQ 087146: Modification of NYRLs 837217 and 837223; Chocolate Sprinkles and Shavings; Chocolate and Other Food Preparations of Subheading 1806.90, HTSUSA; Not Chocolate and Other Food Preparations Imported in Bulk Form of Subheading 1806.20, HTSUSA.

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 087146

                      October 10, 1991


CLA-2 CO:R:C:F 087146 SLR

CATEGORY: Classification

TARIFF NO.: 1806.90.0090

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

RE:  Modification of NYRLs 837217 and 837223; Chocolate
     Sprinkles and Shavings; Chocolate and Other Food
     Preparations of Subheading 1806.90, HTSUSA; Not Chocolate
     and Other Food Preparations Imported in Bulk Form of
     Subheading 1806.20, HTSUSA.

Dear Mr. Herrmann:

     In New York Ruling Letters (NYRL) 837217 and 837223 of
March 2, 1989, several of your products, the Vermicelles Light
chocolate sprinkles, the Vermicelles Dark chocolate sprinkles,
and the Decorta F chocolate shavings were classified in
subheading 1806.20.8090, HTSUSA, which covers chocolate and other
food preparations imported in bulk, dutiable at 10 percent
ad valorem.  We have since reviewed those decisions and have
found them to be in error.

FACTS:

     Vermicelles Light consists of chocolate sprinkles composed
of 65 percent sugar, 19 percent cocoa butter, 10 percent non-fat
milk solids, and 6 percent cocoa liquor.  This product is
imported in 4 kilogram containers.

     Vermicelles Dark consists of chocolate sprinkles composed
of 59 percent sugar, 22 percent cocoa powder, and 19 percent
cocoa butter, and is imported in 4 kilogram containers.

     Decorta F consists of chocolate shavings composed of
47 percent sugar, 43 percent cocoa liquor, and 5 percent each of
vegetable fat and Sorbitol.  This product is imported in
3 kilogram containers.


                              -2-

ISSUE:

     What is the proper classification of the sprinkles and
shavings under the HTSUSA?

LAW AND ANALYSIS:

     Subheading 1806.20, HTSUSA, covers chocolate and other
food preparations imported in bulk form.  It is Customs position
that the products at issue, although shipped in bulk quantities,
do not qualify as "bulk forms" for tariff purposes.  Rather, they
are finished articles -- products that will not undergo material
change after importation.  Accordingly, they are not classifiable
in subheading 1806.20, HTSUSA, as bulk form chocolate products.

HOLDING:

     The products at issue are classifiable in subheading
1806.90.0090, HTSUSA, which provides for chocolate and other food
preparations containing cocoa.  The rate of duty is 7 percent
ad valorem.

     NYRLs 837217 and 837223 are modified accordingly.


                                Sincerely,



                                John Durant, Director
                                Commercial Rulings Division