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NY I85878

October 1, 2002

CLA-2-18:RR:NC:SP:232 I85878


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 Milk Chocolate Coating from Canada

Dear Mr. Forbes:

In your letter dated August 28, 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 0930320-126, described as “Rotterdam milk chocolate”. It will be imported in 10-pound slabs. The product is intended for use as a coating. It is said to contain 32.82 percent sugar, 23.81 percent chocolate crumb, 21.81 percent cocoa butter, 9.87 percent nonfat dry milk, 5.87 percent cocoa liquor, 3.13 percent anhydrous milk fat 1.4 percent cocoa powder, and traces of lecithin, stabilizers and vanillin. The total milk fat is said to be 3.23.percent.

The applicable subheading for product 0930320-126, “Rotterdam milk chocolate”, 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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