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NY N010229

May 21, 2007



TARIFF NO.: 1806.20.5000

Ms. Julie L. Dreke
Cargill Incorporated
15407 McGinty Road West
Wayzata, MN

RE: The tariff classification of dark chocolate from France.

Dear Ms. Dreke:

In your letter dated April 23, 2007, you requested a tariff classification ruling.

The subject merchandise, dark chocolate, is stated to contain: sugar, cocoa liquor, cocoa butter, lecithin, and natural vanilla. The dark chocolate will be imported in 25-kilogram bags in the form of elongated disks. Each disk is 6 inches in length, 3 to 4 inches in width and ¼ to ½ inches thick. They are to be used in baking and enrobing confectionaries.

The applicable subheading for the semi sweet chocolate disks will be 1806.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa: Other preparations ...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Other: Other. The rate of duty will be 4.3 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 the 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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