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NY R03503

April 14, 2006

CLA-2-18:RR:NC:SP:232 R03503


TARIFF NO.: 1806.20.9900

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

RE: The tariff classification of Modela-Modelling Paste (Product number 10941) from Switzerland

Dear Mr. Forbes:

In your letter dated March 21, 2006, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 40 percent cocoa paste, 38.46 percent glucose syrup (81.5 degrees Brix), 13.3 percent sugar, 3.6 percent cocoa fat, 0.96 percent vegetable fat, 0.72 percent nonfat dry milk, 2.88 percent glycerol, and traces of soy lecithin and vanillin. The item will be imported in 6 kilogram pails. It will be used to decorate cakes, pastries and confectionery.

The applicable subheading for the Modela-Modelling Paste will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...other. The rate of duty will be 8.5 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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