The tariff classification of 142 Ardsley Molding Milk Chocolate (Product number 0930110-441) from Canada

NY I86195 September 25, 2002 CLA-2-18:RR:NC:SP:232 I86195 CATEGORY: Classification TARIFF NO.: 1806.20.8100; 1806.20.8300 Mr. Bob Forbes R.O.E. Logistics 474 McGill Street Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of 142 Ardsley Molding Milk Chocolate (Product number 0930110-441) from Canada Dear Mr. Forbes: In your letter dated September 9, 2002, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling. The subject merchandise is stated to contain 43.46 percent sugar, 23.48 percent cocoa butter, 12.46 percent whole milk powder, 8.73 percent chocolate liquor, 4.67 percent nonfat dry milk, 3.13 percent lactose, 1.8 percent milk fat, 1.07 percent caramel powder, 0.8 percent cocoa powder, 0.34 percent soya lecithin, 0.03 percent vanillin, 0.02 percent vanilla extract, 0.001 percent natural and artificial vanilla almond flavor and 0.001 percent coffee. The milk fat content is 5.4 percent, and the total milk solids are 22.06 percent. The product will be imported in 10 pound slabs and used for molding and coating. The applicable subheading for the 142 Ardsley Molding Milk Chocolate, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, 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: other...other...other: Dairy products described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, and the product contains 21 percent or more by weight of milk solids, classification is under subheading 1806.20.8300, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 8.5 percent ad valorem. In addition, except for goods of Canada, Mexico or Jordan, products classified in subheading 1806.20.8300, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, 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