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NY I84825

August 13, 2002

CLA-2-18:RR:NC:SP:232 I84825


TARIFF NO.: 1806.20.5000

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

RE: The tariff classification of SD113F Semisweet Chocolate Chips (Product number 0703040-100) from Canada

Dear Mr. Forbes:

In your letter dated July 19, 2002, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 51.45 percent sugar, 37.99 percent natural chocolate liquor, 5.07 percent anhydrous dextrose, 5.00 percent cocoa butter, 0.5 percent soya lecithin. The product will be imported in the form of chips shipped 4000 per carton. It will be used to make biscuits and cookies.

The applicable subheading for the SD113F Semisweet Chocolate Chips will be 1806.20.5000, 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...otherother. The rate of duty will be 4.3 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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