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NY K87230





July 9, 2004
CLA-2-18:RR:NC:SP:232 K87230

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9500; 1806.20.9800

Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K-3K9

RE: The tariff classification of a Chocolate Product from Canada

In your letter dated June 16, 2004, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

You supplied descriptive literature with your request. The subject merchandise is Product VH-HC-Dark-Z-Z05, described as a chocolate flavored concentrate. It will be imported in tetra-brik powder form, packed in hermetically sealed plastic bags, and shipped in 10-pound boxes. It is used in machines that mix it with water to produce hot chocolate type drinks. The product will be sold to coffee shops, caf├ęs, and confectionery shops. It is said to contain 40 percent sugar, 32 percent water, 13 percent cocoa powder, 6 percent whole milk powder, 3 percent rice starch, 2 percent cocoa extract, 2 percent whey powder, and traces of salt and flavors. The total milk fat is said to be 1.44 percent, and the total milk solids are said to be 6 percent. Non fat cocoa solids are stated as 13.7 percent.

The applicable subheading for Product VH-HC-Dark-Z-Z05, chocolate flavored concentrate, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, 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: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 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.

Sincerely,

Robert B. Swierupski
Director,

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