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NY K88061

August 17, 2004
CLA-2-18:RR:NC:SP:232 K88061


TARIFF NO.: 1806.20.6000

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

RE: The tariff classification of Chocolate Flavored Chips from Canada

Dear Mr. Forbes:

In your letter dated July 28, 2004, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

You supplied descriptive literature with your request, and supplied more information in a fax on August 13, 2004. The subject merchandise is product 0709310-044, described as chocolate flavored chips. The product will be shipped in 20- kilo boxes of chips and/or chunks, and used without further processing in baking confectionery, cakes, biscuits, and pastries. It is said to contain 58.65 percent sugar, 23.41 5 percent hydrogenated cottonseed and soybean oil, 16.33 percent cocoa powder, and traces of lecithin, stabilizers, salt, and vanillin. The nonfat solids of cocoa are said to be 14.53 percent.

The applicable subheading for product 0709310-044, chocolate flavored chips, will be 1806.20.6000, 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: Confectioner’s coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2 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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