The tariff classification of Milk Chocolate from Canada

NY I86994 October 21, 2002 CLA-2-18:RR:NC:SP:232 I86994 CATEGORY: Classification TARIFF NO.: 1806.20.8100; 1806.20.8300 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 24, 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 #0791500-500-PSH7729, sugar-free milk chocolate. It will be imported in 10-pound slabs. The product is intended for use in molding or enrobing confectionery items. It is said to contain 24 percent lactitol, 19 percent cocoa butter, 18.19 percent milk powder, 16 percent maltitol, 14 percent cocoa liquor, 8.99 percent skim milk powder, and traces of vanilla and vanillin. The total milk fat is said to be 5.27 percent, and the total milk solids are said to be 27 percent. The applicable subheading for product #0791500-500-PSH7729, sugar-free 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, 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 1806.20.8300, HTS, and dutiable at the rate of 52.8 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