The tariff classification of Milk Chocolate from Canada

NY I86486 October 17, 2002 CLA-2-18:RR:NC:SP:232 I86486 CATEGORY: Classification TARIFF NO.: 1806.20.2090 Mr. Bob Forbes ROE Logistics 474 McGill Street – Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of Milk Chocolate from Canada Dear Mr. Forbes: In your letter dated September 12, 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 #0930030-441, described as “molding milk chocolate”. It will be imported in 10-pound blocks. The product is intended for use in molding confectionery items. It is said to contain 50.11 percent sugar, 22.77 percent cocoa butter, 10.94 percent cocoa liquor, 10.61 percent whole milk powder, 4.07 percent nonfat dry milk, 1.13 percent anhydrous milk fat, and traces of lecithin and vanillin. The total milk fat is said to be 4.19 percent, and the total milk solids are said to be 15.81 percent. The applicable subheading for product #0930030-441, molding milk chocolate, will be 1806.20.2090, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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 general 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 (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division