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NY N004225

December 19, 2006

CLA-2-18:RR:E:NC:SP:232 N004225


TARIFF NO.: 1806.90.9090

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

RE: The tariff classification of “chocolate dark-dessert cups” (product number E000896) from Netherlands,

Dear Mr Forbes:

In your letter dated 12/07/06 you requested a tariff classification ruling.

The subject merchandise is stated to contain 49.5 percent sugar, 43 percent cocoa paste, 6.0 percent cocoa butter, 1 .0 percent vanilla, and 1.0 percent soya lecithin. The product will be shipped in boxes weighing 1.13 kilograms and each box contains 78 pieces. The product is ready to use and is in the form of small pie plates (2 inches in diameter). The merchandise will be packaged for sale directly to bakeries to be filled with pastry and or fruit.

The applicable subheading for the “chocolate dark-dessert cups” will be 1806.90.9090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other Other. The rate of duty will be 6 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 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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