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NY R02060

June 22, 2005

CLA-2-18:RR:NC:SP:232 R02060


TARIFF NO.: 1806.32.6000; 1806.32.7000

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

RE: The tariff classification of milk chocolate bars (Product number LSA 213) from Canada

Dear Mr. Forbes:

In your letter dated May 31, 2005, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.

The subject merchandise is stated to contain 47.74 percent sugar, 13.92 percent cocoa liquor, 16.37 percent cocoa butter, 10.67 percent whole milk powder, 5.39 percent nonfat dry milk, 3.43 percent cocoa powder, 1.96 percent anhydrous milkfat, 0.49 percent soya lecithin and 0.01 percent vanillin. The total milk solids are 18.02 percent, with a milk fat content of 5.05 percent. The product will be imported in two pound bars and used to coat cakes, pastries and confectionery and ice cream.

The applicable subheading for the milk chocolate bars, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.32.6000 Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: 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 7 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 1806.32.7000, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 6 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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