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NY K88722

September 15, 2004

CLA-2-18:RR:NC:SP:232 K88722


TARIFF NO.: 1806.20.3600

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

RE: The tariff classification of Chocolate Chunks from Canada

Dear Mr. Forbes:

In your letter dated August 10, 2004, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

You submitted descriptive literature with your request. The subject merchandise is product # 0708870-058, described as medium milk chocolate chunks. It will be imported in 50-pound cases. The product will be used in the manufacture of cookies and biscuits. It is said to consist of 57.79 percent sugar, 15.45 percent cocoa butter, 11.99 percent skim milk powder, 10.96 percent chocolate liquor, 3.39 percent anhydrous milk fat, and traces of lecithin and vanilla. The total milk fat percentage is stated to be 3.51 percent, and the milk solids are said to be 15.39 percent. .
The applicable subheading for product # 0708870-058, medium milk chocolate chunks, will be 1806.20.3600, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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: Other: Containing less than 21 percent by weight of milk solids. The general rate of duty will be 37.2 cents per kilogram plus 4.3 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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