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NY J87459

August 6, 2003

CLA-2-18:RR:NC:SP:232 J87459


TARIFF NO.:1806.90.9090

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

RE: The tariff classification of Carma-Topping (Product number 60222) from Canada

Dear Mr. Forbes:

In your letter dated July 10, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling.

Additional information was submitted in your fax dated July 30, 2003. The subject merchandise is stated to contain 40 percent glucose syrup, 25 percent water, 9.7 percent dextrose, 8.4 percent sugar (10.16 percent dry weight), 8.0 percent cocoa powder, 3.7 percent sweetened evaporated milk, and 4.8 percent sorbitol. The product specifications indicate that the product also contains small quantities of carrageenan, sorbic acid, potassium sorbat and vanillin. The merchandise will be imported in liquid form in one kilogram bottles. It will be used to decorate dessert plates and ice cream.

The applicable subheading for the Carma-Topping will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoaotherotherother. The general rate of duty will be 6 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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