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NY R01085

December 10, 2004

CLA-2-18:RR:NC:SP:232 R01085


TARIFF NO.: 1806.20.8100; 1806.20.8200

Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9

RE: The tariff classification of a milk type chocolate coating (Product number LSH 9308) from Canada

Dear Mr. Forbes:

In your letter dated November 19, 2004, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.

Additional information was submitted in your E-Mail dated December 2, 2004. The subject merchandise is stated to contain 18.75 percent chocolate liquor, 22.95 percent cocoa butter, 13.98 percent calcium caseinate, 10.30 percent erythritol, 9.38 percent nutraflora, 8.87 percent milk powder, 7.44 percent crystalline fructose, 3.77 precipitated calcium carbonate, 3.77 percent butteroil, 0.51 percent soya lecithin, 0.20 percent vanilla and 0.02 percent sucralose. The total milk fat content of the butteroil and the milk powder is 6.31 percent. The product will be imported in the form of a liquid in a 10 pound pail, and used for enrobing and molding.

The applicable subheading for the milk type chocolate coating, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States (HTS), 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: other...other...other: Dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 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 10 to chapter 4 have been reached, and the product contains less than 21 percent by weight of milk solids, classification is under subheading 1806.20.8200, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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