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NY J82668

April 23, 2003

CLA-2-18:RR:NC:SP:232 J82668


TARIFF NO.: 1806.20.5000

Mr. Bob Forbes
ROE Logistics
474 McGill Street – Suite 300
Montreal, Quebec
Canada H2Y 2H2

RE: The tariff classification of a Chocolate Coating from Canada

Dear Mr. Forbes:

In your letter dated March 14, 2003, 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 CHF-0532MO-126, described as sweet chocolate with coffee. It will be imported in 2.5 kilo blocks, and is intended for use as a coating, presumably for confectionery and/or pastry. It is said to contain 42.5 percent sugar, 38.5 percent cocoa liquor, 16 percent cocoa fat, a small amount of coffee as a flavor, and traces of lecithin.

The applicable subheading for the product CHF-0532MO-126, sweet chocolate with coffee, will be 1806.20.5000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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: Other: The general rate of duty will be 4.3 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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