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NY R02791




November 30, 2005

CLA-2-18:RR:NC:SP:232 R02791

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2010

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

RE: The tariff classification of dark chocolate blocks from Belgium

Dear Ms. Marcaccini:

In your letter dated November 4, 2005, on behalf of Wilbur Chocolate Co., you requested a tariff classification ruling.

The subject merchandise contains cocoa liquor, cocoa butter, sugar and lecithin. The product will be imported in 5 kilogram blocks. It will be used as an ingredient in bakery items, molded as a solid chocolate or used to enrobe confectionery.

The applicable subheading for the dark chocolate blocks will be 1806.20.2010, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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 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: In blocks or slabs weighing 4.5 kg or more eachNot containing butterfat or other milk solids. The general rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Sincerely,

Robert B. Swierupski
Director,

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