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NY I88782

December 2, 2002

CLA-2-18:RR:NC:SP:232 I88782


TARIFF NO.: 1806.20.8100; 1806.20.8200

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

RE: Amendment to NY I87453 dated November 5, 2002

Dear Mr. Forbes:

In your letter dated November 19, 2002, you requested an amendment to classification ruling NY I87453 that was issued to you on November 5, 2002 from this office. You have brought to our attention that the 8.86 percent milk fat in the Milk Chocolate is included in the 17.27 percent milk solids in the product. The other ingredients in the original ruling remain the same.

In your letter dated October 11, 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 #0930410-441, described as milk chocolate. It will be imported in 10 pound slabs. The product is intended for use as a coating for confectionery and/or pastry. It is said to contain 52.15 percent sugar, 19.82 percent cocoa butter, 11.76 percent whole milk powder, 8 percent cocoa liquor, 2.92 percent lactose, 2.58 percent anhydrous milk fat, 2.25 percent cocoa powder, and traces of lecithin, flavor, and vanillin. The total milk fat is said to be 8.86 percent. The total weight of milk solids is stated to be 17.27 percent.

The applicable subheading for product 0930410-441, milk chocolate coating, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, 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: other...other...other: Dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, and the product contains less than 21 percent by weight of milk solids, classification is under subheading 1806.20.8200, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 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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