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NY K85811

May 25, 2004
CLA-2-18:RR:NC:SP:232 K5811


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 sugar free milk flavored chocolate (Product number PS 7830) from Canada

Dear Mr. Forbes:

In your letter dated April 26, 2004, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 26.71 percent isomalt, 22.73 percent cocoa butter, 12.71 percent polydextrose, 13.10 percent mannitol, 12.65 percent cocoa liquor, 5.77 percent precipitated calcium carbonate, 5.21 percent butteroil, 0.63 calcium caseinate, 0.38 percent soya lecithin, 0.05 percent vanilla extract and 0.02 percent sucralose. The item will be imported in 10 pound slabs. It will be used for enrobing and molding.

The applicable subheading for the sugar free milk flavored chocolate 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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