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NY J86564

July 14, 2003

CLA-2-18:RR:NC:SP:232 J86564


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 a Chocolate Confectionery Decorative Product (Product number M-7BDCH-482) from Canada

Dear Mr. Forbes:

In your letter dated June 23, 2003, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 36.82 percent glucose syrup, 31.3 percent sugar, 23.34 percent cocoa paste, 8.33 percent cocoa butter, 0.06 percent lecithin and 0.01 percent vanillin. The product will be imported in 2.5 kilogram buckets, and will be used to decorate confectionery items.

The applicable subheading for the Chocolate Confectionery Decorative Product 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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