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NY N003258

December 6, 2006

CLA-2-18:RR:E:NC:SP:232 N003258


TARIFF NO.: 1806.20.2400; 1806.20.2600

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

RE: The tariff classification of a “Ultimate Milk Super Flakes” (product number 0709470-041) from Canada

Dear Mr. Forbes:

In your letter dated November 13, 2006, on behalf of Barry Callebaut, you requested a tariff classification ruling.

The subject merchandise is stated to contain 48.09 percent sugar, 15.6 percent cocoa butter, 8.45 skim milk powder, 8.25 percent whole milk powder, 12.80 percent chocolate liquor, 3.51 percent anhydrous milkfat, 2.92 percent anhydrous dextrose, 0.26 percent soya lecithin and 0.09 percent vanilla extract. The total milk solids are 20.21 percent and the total milkfat is 5.94 percent. The product will be in the form of flakes and shipped in bulk packages exceeding 2 kilograms. It will be used for baking.

The applicable subheading for the “ultimate milk super flakes” will be 1806.20.2400, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other, containing over 5.5 percent by weight of butterfat: Described in additional U.S. note 2 to Chapter 18 and entered pursuant to its provisions. The general rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to Chapter 18 have been reached, classification is under subheading 1806.20.2600, HTS, and dutiable at the general rate of 37.2 cents per kilogram plus 4.3 percent ad valorem.  

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.


Robert B. Swierupski

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