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NY R00906

October 20, 2004

CLA-2-18:RR:NC:SP:232 R00906


TARIFF NO.: 1806.90.5500; 1806.90.5900

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

RE: The tariff classification of a Chocolate Coating from Canada

Dear Mr. Forbes:

In your letter dated October 6, 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 LSH 9361, described as chocolate ice cream coating. It will be imported in chip form in a 1 pound pail, and is intended for use in enrobing ice cream. It is said to consist of 32.9 percent sugar, 16.72 percent chocolate liquor, 15.42 percent soybean oil, 11.63 percent coconut oil, 7.78 percent cocoa butter, 9.92 percent whole milk powder, 3.69 percent non fat dry milk, 1.42 percent anhydrous milk fat, and traces of lecithin and vanilla extract. The milk fat is said to be 4.29 percent, and the milk solids are 15.08 percent. The non fat solids of the cocoa bean nib are stated as 7.36 percent.

The applicable subheading for the product LSH 9361, chocolate ice cream coating, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: 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 3.5 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 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 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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