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NY N022873

February 8, 2008



TARIFF NO.: 1806.90.9090

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

RE: The tariff classification of “Cocoa Dessert Sauce” (item number 60192) from Switzerland

Dear Ms Comeau:

In your letter dated February 4, 2008, you requested a tariff classification ruling.

The subject merchandise is stated to contain 40.3 percent glucose syrup (wheat), 24.4 percent water, 9.8 percent cocoa powder, 9.7 percent dextrose, 5.4 percent sweetened evaporated milk, 5.2 percent sugar, 0.03 percent salt. The product is imported in 1 kilogram flex bottles, 6 bottles to a box. It is in liquid form and the intended use is to be on baked goods.

Based on the information you supplied, we agree with the suggested classification. The applicable subheading for the cocoa dessert sauce will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoaother otherother. The rate of duty will be 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 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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