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NY N007480

March 6, 2007



TARIFF NO.: 1806.20.6000

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

RE: The tariff classification of “dark sweet snaps” (product number 0932630-447) from Canada. Correction to Customs Ruling No. N005483

Dear Mr. Forbes:

This replaces NY Ruling No. N005483 in which there was a clerical error in the product code. A complete corrected ruling follows.

In your letter dated January 15, 2007, you requested a tariff classification ruling.

The subject merchandise is stated to contain 49.57 percent sugar, 27.88 percent palm kernel oil, 12.39 percent cocoa powder, 6.26 percent buttermilk powder, 1.56 percent anhydrous milk fat, 0.93 percent palm oil, 0.73 percent sorbitan monostearate, 0.33 percent soya lecithin, 0.25 percent polysorbate, 0.06 percent vanillin, 0.008 percent artificial butter flavor (spraylene) and 0.005 percent natural coffee flavor. The percentage of non-fat solids of cocoa bean nib is 11.03, total milk fat is 1.87 percent and the total milk soild is 7.82 percent. It will be shipped in 30-pound boxes in the form of pieces, chunks and snaps. Intended use is for coating cakes, pastries and confectionery.

The applicable subheading for the dark sweet snaps will be 1806.20.6000, Harmonized Tariff Schedule of the United States (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 Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2 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 Frank Troise at 646-733-3031.


Robert B. Swierupski

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