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NY N012984

July 17, 2007



TARIFF NO.: 1806.20.9900

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

RE: The tariff classification of Chocolate Dessert Sauce from Switzerland

Dear Ms. Comeau:

In your letter dated June 18, 2007 you requested a tariff classification ruling.

Item no. 60103 is described as Chocolate Dessert Sauce in a solid form weighing 2.5 kilograms in foil, packed in cardboard cases. It will be melted down and uses as a dessert sauce. It is said to be composed of 27.1 percent glucose syrup (81.5 brix), 23.33 percent water, 21.1 percent sugar, 17.5 percent cocoa paste, 2.63 percent nonfat dry milk, 1.55 percent cocoa powder and 0.01 percent vanilla. The milkfat content is 0.01 percent and the total milk solids are 2.56 percent.

The applicable subheading for the Chocolate Dessert Sauce 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 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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