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NY R04971

October 20, 2006

CLA-2-18:RR:E:NC:SP:232 R04971


TARIFF NO.: 1806.20.9900

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

RE: The tariff classification of “Sugar-free Coating ” (product number 0991341-126) from Canada

Dear Mr. Forbes:

In your letter dated September 26, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

The subject merchandise is stated to contain 24.90 percent cocoa butter, 21.19 percent anhydrous lactitol, 20.82 percent maltitol, 17.25 percent cocoa powder, 13.21 percent chocolate liquor, 0.31 percent soya lecithin, 0.07 percent vanilla extract, 0.04 percent coffee, 0.004 percent ground cinnamon and 2.18 percent total milkfat. It will be imported in 10-pound slabs. It is intended for use in coating and enrobing.

The applicable subheading for product “Sugar-free Coating”, will be 1806.20.9900, Harmonized Tariff Schedule of the United States Annotated (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: Other: Other: Other: Other. The general 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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