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NY K80792

December 5, 2003
CLA-2-18:RR:NC:SP:232 K80792


TARIFF NO.: 1806.10.1000; 1806.10.1500

Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9

RE: The tariff classification of a cocoa powder and sugar blend (Product number 001)) from Canada

Dear Mr. Forbes:

In your letter dated November 14, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling.

The subject merchandise is stated to contain 50 percent cocoa powder and 50 percent sugar. The merchandise will be imported in 50 pound bags and used in the enrobing or filling of confectionery or pastry. The product could also be mixed with water or milk to produce a chocolate drink.

The applicable subheading for the 50 percent cocoa powder and 50 percent sugar blend, if imported in quantities that fall within the limits described in additional U.S. note 1 to chapter 18, will be 1806.10.1000 Harmonized Tariff Schedules of the United States (HTS), which provides for chocolate and other food preparations containing cocoa: cocoa powder containing added sugar or other sweetening matter: containing less than 65 percent by weight of sugar...described in additional U.S. note 1 to this chapter and entered pursuant to its provisions. The general rate of duty will be free. If the quantitative limits of additional U.S. note 1 to chapter 18 have been reached, the product will be classified in subheading 1806.10.1500, HTS, and dutiable at the rate of 21.7 cents per kilogram. In addition, except for goods of Canada, Mexico or Jordan, products classified in subheading 1806.10.1500, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.18.01 to 9904.18.06, HTS.

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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