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NY R01983

June 1, 2005

CLA-2-18:RR:NC:SP:232 R01983


TARIFF NO.: 1806.20.6000

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

RE: The tariff classification of a sugarless enrobing liquid (Product number 0790300-500-PSH7624) from Canada

Dear Mr. Forbes:

In your letter dated May 17, 2005, on behalf of Barry Callebaut, you requested a tariff classification ruling.

The subject merchandise is stated to contain 31.28 percent vegetable oil, 26.06 percent Alapro milk protein concentrate, 15.64 percent lactitol, 10.49 percent maltitol, 12.56 percent cocoa powder, 3.25 percent anhydrous dextrose, 0.58 percent soya lecithin, 0.09 percent vanilla extract. The cocoa powder is stated to contain 11.19 percent nonfat solids. The merchandise will be imported in liquid form in 100 kilogram metal totes. It will be used to enrobe cakes, pastries and confectionery.

The applicable subheading for the sugarless enrobing liquid will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), 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 kgConfectioners’ 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 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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