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NY I88975

December 5, 2002

CLA-2-18:RR:NC:SP:232 I88975


TARIFF NO.: 1806.20.9900

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

RE: The tariff classification of Milk Chocolate (Solid) (Product number 11-0166VC) from Canada

Dear Mr. Forbes:

In your letter dated November 21, 2002, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

Additional information was submitted with your fax dated December 3, 2002. The subject merchandise is stated to contain 60.14 percent sugar, 15.80 percent cocoa butter, 10.61 percent natural chocolate liquor, 9.36 percent skim milk powder, 3.43 percent anhydrous milk fat, 0.5 percent soya lecithin, 0.1 percent salt, and 0.05 percent vanilla extract. The milk fat content is 3.52 percent. The total milk solids content is 12.80 percent. The product will be imported in solid blocks in metal containers. For purposes of this ruling, it is understood that the product will be over 2 kilograms in weight and will be used to coat confectionery and/or pastry.

The applicable subheading for the Milk Chocolate (Solid) will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...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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