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NY J87781

August 20, 2003

CLA-2-18:RR:NC:SP:232 J87781


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 Caramelized Puffed Rice with Cocoa Coating (Product number 62010 Moretti) from Canada

Dear Mr. Forbes:

In your letter dated July 28, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling.

The subject merchandise is described as a caramelized puffed rice with a cocoa coating. It is stated to contain 46.2 percent sugar, 33.8 percent puffed rice, 8.8 percent cocoa liquor, 5.4 percent cocoa powder, 1.1 percent butterfat, 0.8 percent cocoa fat, 1.0 percent glucose syrup, 0.002 percent vanillin and 2.9 percent water. The product will be imported in one kilogram bags and used as a cake, tart, and ice cream decoration.

The applicable subheading for the caramelized puffed rice with cocoa coating will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoaother otherother. 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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