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NY N012922

July 11, 2007



TARIFF NO.: 1806.20.8100; 1806.20.8300

Ms. Sherri Comeau
Barry Callebaut
2950 Nelson
St. Hyacithe, Quebec
Canada J2S 1Y7

RE: The tariff classification of “fructose milk chocolate flavored coating” (product number FRU-50-IBM2-104) from Belgium

Dear Ms. Comeau:

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

The subject merchandise is stated to contain 33.3 percent cocoa butter, 30.2 percent fructose, 15.3 percent nonfat dry milk, 10.7 percent butterfat, 9.5 percent cocoa paste. The total milk solids in the product are 25.8 percent. The total milk-fat in the product is 11.0 percent. The product will be shipped in 5 kilogram blocks; five blocks to a box weighing 25 kilograms. It is intended for use in enrobing cookies, pastries and cakes.

The applicable subheading for the fructose milk chocolate flavored coating, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States, Annotated, (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: 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 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1806.20.8300, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1806.20.8300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.

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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