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NY I84501

August 1, 2002

CLA-2-18:RR:NC:SP:232 I84501


TARIFF NO.: 1806.20.9900

Mr. Bob Forbes
ROE Logistics
474 McGill Street – Suite 300
Montreal, Quebec
Canada H2Y 2H2

RE: The tariff classification of Chocolate Coating from Canada

Dear Mr. Forbes:

In your letter dated July 17, 2002, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The subject merchandise is described as product #16-0294, a semi-sweet chocolate coating that will be imported in a liquid tanker. It is assumed for the purposes of this ruling that the product will be used only as a coating for confectionery. It is said to consist of 42.63 percent sugar, 39.59 percent cocoa liquor, 10.57 percent cocoa butter, 5.08 percent cocoa powder, 1.52 percent anhydrous milk fat, and traces of lecithin and vanilla.

The applicable subheading for product #16-0294, semi-sweet chocolate coating, will be 1806.20.9900, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, 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: Other: 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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