The tariff classification of a milk chocolate product from Canada

NY F85191 April 20, 2000 CLA-2-18:RR:NC:SP:232 F85191 CATEGORY: Classification TARIFF NO.: 1806.20.2090 Mr. Steve Homokay PBB USA, Inc. 434 Delaware Ave. Buffalo, NY 14202 RE: The tariff classification of a milk chocolate product from Canada Dear Mr. Homokay: In your letter dated April 6, 2000, on behalf of Omnisweet Products Inc. of Burlington, Ontario, Canada, you requested a tariff classification ruling. The subject merchandise is stated to contain a maximum of 60 percent sugar, a maximum of 20 percent milk solids and a maximum of 20 percent chocolate liquor. You indicated in a telephone conversation with this office on April 19, 2000 that the milk solids are composed of 28 percent butterfat, with the balance consisting of skim milk powder. You also stated that the milk chocolate product will be imported in the form of a 900 kilogram solid block. The product will be used as an ingredient in chocolate production. The applicable subheading for the milk chocolate product in the form of a 900 kilogram solid block will be 1806.20.2090, Harmonized Tariff Schedule of the United States (HTS), 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: In blocks or slabs weighing 4.5 kg or more each…Containing butterfat or other milk solids. The rate of duty will be free. 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 John Maria at 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division