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NY K82722

February 11, 2004
CLA-2-18:RR:NC:SP:232 K82722


TARIFF NO.: 1806.20.9900

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

RE: The tariff classification of a chocolate coating (Product number 0994050-400) from Canada

Dear Mr. Forbes:

In your letter dated January 21, 2004, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to 45.43 percent maltitol, 24.33 percent cocoa butter, 16.13 percent chocolate liquor, 7.04 percent sodium caseinate, 4.79 percent cocoa powder, 1.76 percent butteroil, 0.42 percent soya lecithin, 0.04 percent vanillin, 0.02 percent vanilla extract, 0.02 percent salt, and 0.007 percent sucralose. The product contains 1.76 percent milk fat, and 1.76 percent total milk solids. The item will be imported in 10 pound slabs. It will be used to coat confectionery

The applicable subheading for the chocolate coating 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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