The tariff classification of Chocolate Discs from Canada

NY I84824 August 15, 2002 CLA-2-18:RR:NC:SP:232 I84824 CATEGORY: Classification TARIFF NO.: 1806.20.3600 Mr. Bob Forbes ROE Logistics 474 McGill Street – Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of Chocolate Discs from Canada Dear Mr. Forbes: In your letter dated July 22, 2002, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is described as product #0750070-038, a milk chocolate product that will be imported in the form of discs or wafers 2 centimeters in diameter. It will be shipped in 20-kg containers and will be used only for coating or enrobing confectionery items. It is said to consist of 45.47 percent sugar, 24.004 percent cocoa butter, 11.88 percent cocoa liquor, 9.72 percent nonfat milk powder, 4.83 percent whole milk powder, 3.52 percent anhydrous milk fat, and traces of lecithin, vanillin and salt. The total milk fat percentage is stated to be 3.52 percent. The applicable subheading for product #0750070-038, milk chocolate discs, will be 1806.20.3600, Harmonized Tariff Schedules of the United States Annotated, (HTSUSA), 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 general rate of duty will be 37.2 cents per kilogram plus 4.3 percent ad valorem. 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