Neuchatel's velvety chocolates, which come in five dozen varieties, are all made in New York to approximate the Swiss chocolates. Subway: N, R, W to 5th Ave./59th St. Other locations: 60 Wall St., between William and Pearl Sts., Lower Manhattan, PHONE: 212/480-3766; Subway: 2, 3 to Wall St. 55 E. 52nd St., between Park and Madison Aves., Midtown, PHONE: 212/759-1388; Subway: E, V, 6 to 51st/Lexington Ave.