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NY R02042

June 20, 2005

CLA-2-18:RR:NC:SP:232 R02042


TARIFF NO.: 1806.20.9900

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

RE: The tariff classification of a chocolate flavored filling (Product number 30352) from Canada

Dear Mr. Forbes:

In your letter dated May 25, 2005, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

Additional information was submitted in you Email dated June 8, 2005. The subject merchandise is stated to contain 25.7 percent sugar, 21.4 percent hydrogenated vegetable fat, 12.3 percent cocoa paste (5.49 percent non-fat solids), 10.7 percent glucose syrup, 7 percent cocoa fat, 2 percent dry whole milk, 1.72 percent nonfat dry milk, 13.6 percent water, 4.8 percent sorbitol, and traces of emulsifier and vanillin. The item will be imported in the form of a paste in 10 kilogram pails. It will be used as a filling for cakes, pastries and confectionery.

The applicable subheading for the chocolate flavored filling will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...other. The general rate of duty will be 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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