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NY J86672

July 22, 2003

CLA-2-18:RR:NC:SP:232 J86672


TARIFF NO.: 1806.20.6000

Mr. Robert V. Tinkham
Chicago Sweeteners Incorporated
1700 Higgins Road
Suite 610
Des Plaines, Illinois 60018

RE: The tariff classification of chocolate compounds from Canada

Dear Mr. Tinkham:

In your letter dated July 1, 2003 you requested a tariff classification ruling.

The subject merchandise is stated to contain 55 percent to 60 percent sugar, 32 percent to 40 percent palm kernel or other vegetable oil, 8 percent to 11 percent cocoa powder (10 percent to 12 percent fat), traces of vanillin, emulsifiers, salt and flavorings. The chocolate compounds will be used as coatings for bakery products, confections, and ice cream. They will also be used to mold confections and as ingredients. The products will be imported in liquid form in bulk tank trucks.

The applicable subheading for the chocolate compounds will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, 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 Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2 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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