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NY R04945

October 13, 2006

CLA-2-18:RR:E:NC:SP:232 R04945


TARIFF NO.: 1806.32.3000

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

RE: The tariff classification of “2534 Baker US Semi-sweet Chocolate Squares” (product number 0920210-546) from Canada

Dear Mr. Forbes:

In your letter dated Septemeber 22, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

The subject merchandise is stated to contain 50.59 percent cocoa liquor, 44.67 percent sugar, 4.20 percent cocoa butter, 0.51 percent soya lecithin and 0.01 vanilla extract. It will be imported in 8-ounce squares, 12 squares to a pack. It is packed for retail sale and intended for use in baking and cooking by consumers.

The applicable subheading for “2534 Baker US Semi-sweet Chocolate Squares”, will be 1806.32.3000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other. The general rate of duty will be 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 the 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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