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NY N011154

June 8, 2007



TARIFF NO.: 1806.32.6000; 1806.32.7000

Ms. Sherri Comeau
Barry Callebaut
2950 Nelson Street
St-Hyacinthe, Quebec
J2S 1Y7 Canada

RE: The tariff classification of Milk Chocolate - Low Calorie (Sample) from Canada

Dear Ms. Comeau:

In your letter dated May 10, 2007 you requested a tariff classification ruling.

The subject merchandise is described as Milk Chocolate - Low Calorie (Sample) (Item number LSA317). It will be imported in one pound boxes of chocolate bars and is not packaged for retail sale. This product is intended for coating pastries. It is said to contain 18.891 percent maltitol, 15.876 percent cocoa butter, 14.951 percent cocoa paste, 13.265 percent polydextrose, 11.783 percent milk powder, 10.371 percent fine sugar, 5.102 percent erythritol (eridex – natural sugar alcohol), 5.102 percent skim milk powder, 2.041 percent anhydrous milkfat, 1.514 percent cocoa powder, 0.694 percent caramel powder, 0.379 percent soya lecithin and 0.032 percent vanillin. The total milk fat for this product is 5.45 percent and the total milk solids are 18.926 percent.

    The applicable subheading for the Milk Chocolate - Low Calorie, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.32.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other, dairy products described in additional U.S. note 1 to chapter 4: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 7 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, and the product contains less than 21 percent by weight of milk solids, classification is under subheading 1806.32.7000, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 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 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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