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NY K84553

April 15, 2004
CLA-2-18:RR:NC:SP:232 K84553


TARIFF NO.: 1806.20.2400; 1806.20.2800

Ms. Jodi C. Latner
Livingston International Trade Services Inc. Gateway Executive Park
3556 Lakeshore Road, Suite 200
Buffalo, NY 14219

RE: The tariff classification of Liquid Real Milk Chocolate (Formula #1) from Canada

Dear Ms. Latner:

In your letter dated March 18, 2004, on behalf of World’s Finest Chocolate Canada Company, you requested a tariff classification ruling.

A sample was included with your request. The subject merchandise is stated to contain 46.0100 percent sugar, 24.4200 percent whole milk powder (26 percent butter fat), 16.3100 percent cocoa butter, 12.7400 chocolate liquor blend, 0.5000 soya lecithin and 0.0200 percent vanillin. The subject merchandise will be shipped in bulk. For purposes of this ruling, it is understood that the product will be imported in containers or immediate packings of a content exceeding 2 kilograms.

The applicable subheading for the Liquid Real Milk Chocolate (Formula #1), if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.20.2400, Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar...other... containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)... other, containing over 5.5 percent by weight butterfat...described in additional U.S. note 2 to chapter 18 and entered pursuant to its provisions. The general rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, and the product contains 21 percent or more by weight of milk solids, classification is under subheading 1806.20.2800, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 4.3 percent ad valorem. In addition, except for goods of Canada, Mexico, Jordan, Singapore and Chile, products classified in subheading 1806.20.2800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.18.09 to 9904.18.14, 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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