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NY N007512

March 15, 2007



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 “chocolate flavored filling” (Product number 3035123) form Canada

Dear Mr. Forbes:

In your letter dated February 26, 2007, you requested a tariff classification ruling.

The subject merchandise is stated to contain 25.7 percent sugar, 21.4 percent, vegetable fat, 13.6 percent water, 12.3 percent cocoa paste, 10.7 percent glucose syrup (81.5 degrees brix), 7.0 percent cocoa butter, 2.0 percent dry whole milk, 1.72 percent nonfat dry milk, 4.8 percent sorbitol, .01 percent sorbic acid, .01 percent vanillin, .04 percent humectant invertase and traces of emulsifiers. It is intended for use in filling cakes and pastries.

The applicable subheading for product, chocolate flavored filling, 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, 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 Frank Troise at 646-733-3031.


Robert B. Swierupski

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