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NY N017266

September 27, 2007



TARIFF NO.: 1806.32.3000

Ms. Sherri Comeau
Barry Callebaut
2950 Nelson Street
St-Hyacinthe, Quebec
J2S1Y7 Canada

RE: The tariff classification of Dark Chocolate Bars from Germany

Dear Ms. Comeau:

In your letter dated September 19, 2007, on behalf of your client Barry Callebaut, you requested a tariff classification ruling.

The subject merchandise is item 0100-01816-999, described as dark chocolate bars. It will be shipped in the form of 100 gram bars, packed for retail sale. It is said to contain 69 percent cocoa paste, 27.5 percent sugar, 3 percent cocoa butter and 0.5 percent soya lecithin.

The applicable subheading for the organic chocolate bars will be 1806.32.3000, 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. The general 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 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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