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NY N011575

June 15, 2007



TARIFF NO.: 2106.90.8200

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

RE: The tariff classification of butterscotch chips from Canada.

Dear Ms. Comeau:

In your letters dated May 8, 2007, and May 22, 2007, you requested a tariff classification ruling.

Item no. LSC140 is described as butterscotch flavored chips, used as a baking inclusion. The chips are said to be composed of approximately 52 percent sugar, 20 percent vegetable oil, 5 percent each of lactose (95 percent pure), whey powder, non-fat dry milk, coconut oil, and buttermilk, 1 percent artificial brown color, and less than one percent each of lecithin, butterscotch flavor, cocoa powder, vanilla extract, and salt hydrade.

The applicable subheading for this product will be 2106.90.8200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or includedotherothercontaining over 10 percent by weight of milk solidsotherother. The rate of duty will be 6.4 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 Stanley Hopard at 646-733-3029.


Robert B. Swierupski

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