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NY R01672

April 15, 2005

CLA-2-18:RR:NC:SP:232 R01672


TARIFF NO.: 1806.20.7300

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

RE: The tariff classification of product 50231 from Canada

Dear Mr. Forbes:

In your letter dated March 22, 2005, 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 50231, called “Fondue with Cocoa”. The product will be shipped as 8-kilo blocks, and is intended for use as a coating for confectionery, cakes, and pastries. It is said to contain 75 percent sugar, 11 percent water, 8.7 percent glucose syrup, 3 percent cocoa powder, and 2 percent hydrogenated vegetable fat. The non-fat cocoa solids are stated as 2.56 percent.

The applicable subheading for the product 50231, “Fondue with Cocoa”, will be 1806.20.7300, 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: Containing more than 65 percent by dry weight of sugar: Other: Articles containing over 65percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: Other. The general rate of duty will be 30.5 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 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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