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NY R02635

October 24, 2005

CLA-2-18:RR:NC:SP:232 R02635


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 October 3, 2005, on behalf of Wilbur Chocolate Co., you requested a tariff classification ruling.

The subject merchandise consists of three products: white chocolate, milk chocolate and dark chocolate. The white chocolate is stated to contain cocoa butter, sugar, full milk powder, lecithin and natural vanilla. The milk chocolate contains cocoa liquor, cocoa butter, sugar, full milk powder, lecithin and natural vanilla. The dark chocolate contains cocoa liquor, cocoa butter, 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 chocolate fountains.

The applicable subheading for the dark chocolate product, 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.

Your inquiry does not provide enough information for us to give a classification ruling on the white chocolate and the milk chocolate. Your request for a classification ruling should include the percentage by weight of milk fat in these products. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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