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NY I88262

November 26, 2002

CLA-2-18:RR:NC:SP:232 I88262


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 a Milk Chocolate Coating from Canada

Dear Mr. Forbes:

In your letter dated October 28, 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 0930010-441, described as 101 DELFT 170 milk chocolate. It will be imported in 10-pound slabs for use as a coating. It is assumed for the purposes of this ruling that this product is intended for use in coating confectionery and/or pastry. It is said to contain 50.36 percent sugar, 21.03 percent cocoa butter, 10.85 percent cocoa liquor, 9.72 percent whole milk powder, 4.86 percent nonfat dry milk, 1.59 percent cocoa powder, 1.13 percent anhydrous milk fat, and traces of lecithin and vanillin. The total milk fat content is said to be 1.45 percent, and the total weight of milk solids is listed as 15.72 percent.

The applicable subheading for product 0930010-441, 101 DELFT 170 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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