The tariff classification of Chocolate from Canada

NY I86485 October 17, 2002 CLA-2-18:RR:NC:SP:232 I86485 CATEGORY: Classification TARIFF NO.: 1806.20.8100; 1806.20.8200 Mr. Bob Forbes ROE Logistics 474 McGill Street – Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of Chocolate from Canada Dear Mr. Forbes: In your letter dated September 11, 2002, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request. The subject merchandise is product #LSH 7497, described as a semi-sweet chocolate that will be imported as a liquid in 50-pound pails. The chocolate will be used as an inclusion for ice cream. The product hardens from its liquid state upon being mixed with the ice cream. It is said to consist of 38.74 percent sugar, 34.9 percent cocoa liquor, 9.05 percent alkalized cocoa liquor, 6.78 percent anhydrous milk fat, 5.48 percent cocoa butter, 4.31 percent cocoa powder, and traces of lecithin. The total milk fat is said to be 6.71 percent. The applicable subheading for product LSH 7497, semi-sweet 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, 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: 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 general 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, the product will be classified in subheading 1806.20.8200, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 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