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NY I83221

July 8, 2002

CLA-2-18:RR:NC:SP:232 I83221


TARIFF NO.: 1806.20.9900

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

RE: The tariff classification of sugar free chocolate (Product number PS 7475) from Canada

Dear Mr. Forbes:

In your letter dated June 6, 2002, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 40.03 percent maltitol, 32.75 percent chocolate liquor, 13.34 percent cocoa butter, 7.22 percent alkalized chocolate liquor, 4.12 percent alkalized cocoa powder, 2.06 percent butteroil, 0.43 percent lecithin, 0.03 percent salt, 0.01 percent potassium, and 0.01 percent vanillin. The milk fat content is 2.06 percent. The product will be imported in 10 pound slabs and used for enrobing.

The applicable subheading for the sugar free chocolate will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...other. The general rate of duty will be 8.5 percent ad valorem.

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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