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NY I83061

June 21, 2002

CLA-2-18:RR:NC:SP:232 I83061


TARIFF NO.: 1806.20.3600

Mr. Bob Forbes
R.O.E. Logistics
474 McGill Street
Suite 300
Montreal, Quebec
Canada H2Y 2H2

RE: The tariff classification of Low Viscosity Milk Chocolate Coating (Product number 0750360-058) from Canada

Dear Mr. Forbes:

In your letter dated May 31, 2002, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 55.10 percent sugar, 20.00 percent cocoa butter, 13.30 percent whole milk powder, 11 percent chocolate liquor, 0.50 percent soya lecithin and 0.10 percent vanillin. The milk fat content is 3.40 percent to 3.60 percent. The product will be imported in the form of EZ Melt Wafers in 50 pound containers. It will be used to make couverture.

The applicable subheading for the Low Viscosity Milk Chocolate Coating will be 1806.20.3600, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar...other: containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other...other: containing less than 21 percent by weight of milk solids. The rate of duty will be 37.2 cents per kilogram plus 4.3 percent ad valorem. In addition, except for goods of Canada, Mexico or Jordan, products classified under subheading 1806.20.3600, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 through 9904.18.24, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Maria at 646-733-3031.


Robert B. Swierupski

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