The tariff classification of Chocolate Chips from Canada

NY K81351 December 11, 2003 CLA-2-18:RR:NC:SP:232 K81351 CATEGORY: Classification TARIFF NO.: 1806.20.9500; 1806.20.9800 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K-3K9 RE: The tariff classification of Chocolate Chips from Canada Dear Mr. Forbes: In your letter dated November 12, 2003, 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 #0708340-050, described as semi-sweet chocolate. The product will be formed into chips and shipped in metal containers holding approximately 2,000 chips each. The product is stated as being used in baking confectionery and/or pastry. It is said to contain 48.89 percent cocoa liquor, 45.68 percent sugar, 4.02 percent anhydrous dextrose, and traces of cocoa powder, lecithin, cocoa butter, and vanilla. The applicable subheading for product #0708340-050, semi-sweet chocolate chips, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500 Harmonized Tariff Schedules of the United States (HTS), 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: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 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 8 to chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, 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