The tariff classification of Semisweet Chocolate Converter (Product number 0750390-408) from Canada

NY I82397 June 17, 2002 CLA-2-18:RR:NC:SP:232 I82397 CATEGORY: Classification TARIFF NO.: 1806.20.3600 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of Semisweet Chocolate Converter (Product number 0750390-408) from Canada Dear Mr. Forbes: In your letter dated June 3, 2002, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling. The subject merchandise is stated to contain 49 percent sugar, 24 percent chocolate liquor processed with alkali, 12.70 percent natural chocolate liquor, 10.50 percent cocoa butter, 2.80 percent milk fat, 0.50 percent soya lecithin, 0.40 percent natural flavors and 0.10 percent salt. The product will be shipped in wafer form in 30 pound containers. The merchandise will be melted to make couverture. The applicable subheading for the Semisweet Chocolate Converter will be 1806.20.3600, Harmonized Tariff Schedule of the United States (HTS), 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: 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...other: containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other...other: containing less than 21 percent by weight of milk solids. The rate of duty will be 37.2 cents per kilogram plus 4.3 percent ad valorem. In addition, except for goods of Canada, Mexico or Jordan, products classified under subheading 1806.20.3600, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 through 9904.18.24, HTS. 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 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division