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NY R02018

June 15, 2005

CLA-2-18:RR:NC:SP:232 R02018


TARIFF NO.: 1806.20.5000

Ms. Heather Marcaccini
Customs Tax Counsel
Cargill, Inc.
P.O. Box 5626
Minneapolis, MN 55440-5626

RE: The tariff classification of chocolate products from Belgium

Dear Ms. Marcaccini:

In your letter dated May 20, 2005, on behalf of Wilbur Chocolate Co., you requested a tariff classification ruling.

Additional information was submitted in your fax dated May 27, 2005. The subject merchandise consists of four chocolate products. Three of the products contain cocoa liquor, cocoa butter, sugar, lecithin and natural vanilla. One product contains cocoa liquor, sugar, lecithin and natural vanilla. All of the products will be imported in the form of small discs packaged in ten kilogram boxes. The chocolate discs will be used as an ingredient in bakery or confectionery items, or molded as solid chocolate, or used to enrobe confectionery.

The applicable subheading for chocolate products, will be 1806.20.5000, 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: Other. The rate of duty will be 4.3 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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