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NY R03403

March 24, 2006

CLA-2-18:RR:NC:SP:232 R03403


TARIFF NO.: 1806.90.1500; 1806.90.2000

Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K-3K9

RE: The tariff classification of Truffle Shells-Chocolate Milk (Product number E002828) the Netherlands

Dear Mr. Forbes:

In your letter dated March 7, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

The subject merchandise is stated to contain 43.5 percent sugar, 27 percent cocoa butter, 19 percent full cream milk powder, 7.5 percent cocoa paste, 2.5 percent anhydrous milk fat, 1.0 percent vanilla, and 1.0 percent soya lecithin. The total milk fat is stated as 7.6 percent and the total milk solids are 21 percent. The product is in a cylindrical form with an opening at the top, which can be filled with mousse or ice cream. It will be shipped in 2.108 kilogram cartons.

The applicable subheading for the Truffle Shells-Chocolate Milk, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.90.1500, Harmonized Tariff Schedule of the United States, Annotated, (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: 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 rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, the product will be classified in subheading 1806.90.2000, HTS, and dutiable at the rate of 52.8 cents per kilo 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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