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NY I89005

December 5, 2002

CLA-2-18:RR:NC:SP:232 I89005


TARIFF NO.: 1806.20.3600

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

RE: The tariff classification of Milk Chocolate Couverture (Product number CHM-R3400-565) from Canada

Dear Mr. Forbes:

In your letter dated November 25, 2002, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 46 percent sugar, 19.5 percent cocoa butter, 15 percent cocoa paste, 14 percent whole milk powder, 3.5 percent whey powder, 1.5 percent skimmed milk powder 1.5 percent soya lecithin and 0.05 percent vanilla. The milk fat content is 3.9 percent. The total milk solids are stated to be 15.5 percent, however, the whole milk powder, whey powder and skim milk powder total 19 percent. The product will be imported in the form of chips/drops in 5 kilo boxes. The chips/drops will be used for coating.

The applicable subheading for the Milk Chocolate Couverture will be 1806.20.3600, 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar...other: containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other...other: containing less than 21 percent by weight of milk solids. The rate of duty will be 37.2 cents per kilogram plus 4.3 percent ad valorem. In addition, except for goods of Canada, Mexico or Jordan, products classified under subheading 1806.20.3600, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 through 9904.18.24, HTS.

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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