The tariff classification of a Milk Chocolate from Canada

NY K86513 June 18, 2004 CLA-2-18:RR:NC:SP:232 K86513 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 a Milk Chocolate from Canada Dear Mr. Forbes: In your letter received June 3, 2004, 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 11-0336, described as milk chocolate. It will be imported in liquid form, and is intended to be molded into chunks that are used in baking. It is said to contain 55.96 percent sugar, 17.39 percent cocoa butter, 14.02 percent whole milk powder, 10.79 cocoa liquor, 1.38 percent cocoa powder, and traces of vanillin, lecithin, and salt. The total milk fat is said to be 3.99 percent, and the total milk solids are said to be 14.02 percent. Non fat cocoa solids are stated as 1.23 percent. The applicable subheading for Product 11-0336, milk chocolate, 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 (HTSUS), 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