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NY N003568

December 15, 2006

CLA-2-18:RR:E:NC:SP:232 N003568


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 “Milk Chocolate Lentils” (product number 0700100-058) from Canada

Dear Mr. Forbes:

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

The subject merchandise is stated to contain 45.00 percent sugar, 16.33 percent cocoa butter, 15.88 percent whole milk powder, 15.17 percent chocolate liquor, 2.89 percent cocoa powder, 2.31 percent nonfat dry milk, 1.41 percent whole milk powder, 0.57 percent lipolysed butter oil, 0.38 percent soya lecithin and 0.02 percent vanilla extract. The total milk solids are 20.18 percent and the total milkfat is 5.33 percent. The product will be in the form of rounded chips and shipped in 50-pound bags. The importer in the US will repackage them in 12-ounce bags to be sold as baking lentils.

The applicable subheading for the “milk chocolate lentils” 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 blocks or slabs 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. 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 Paul Hodgkiss at 646-733-3031.


Robert B. Swierupski

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