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NY I87821

November 19, 2002

CLA-2-18:RR:NC:SP:232 I87821


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 Sugar Free Chocolate Chips from Canada

Dear Mr. Forbes:

In your letter dated October 15, 2002, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

You supplied descriptive literature with your request. The subject merchandise is product #0795000-500 PSH7750, described as sugar free chocolate chips. The product will be imported in liquid form in 500-pound drums. The product will then be melted into chips and used as inclusions in cookies and/or pastry. It is said to contain 47.92 percent maltitol, 40.73 percent cocoa liquor, 8.46 percent cocoa butter, 2.07 percent cocoa powder, and traces of lecithin and vanilla.

The applicable subheading for product #0795000-500 PSH7750, sugar free chocolate chips, 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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