The tariff classification of Product # PS8945 from Canada

NY K89697 September 27, 2004 CLA-2-18:RR:NC:SP:232 K89697 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of Product # PS8945 from Canada Dear Mr. Forbes: In your letter received September 20, 2004, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is product # PS8945, described as chocolate lentils. These are rounded chips that will be imported in 50-pound bags. The importer in the US will repackage them in 12-ounce bags and sell them as baking lentils. It is said to consist of 44.03 percent sugar, 16.39 percent whole milk, 16.83 percent cocoa butter, 15.19 percent cocoa liquor, 2.87 percent cocoa powder, 2.28 percent skim milk, and traces of butteroil, lecithin and vanillin. The total milk fat percentage is stated to be 5.1 percent, and the milk solids are said to be 18.67 percent. The applicable subheading for product # PS8945, chocolate lentils, will be 1806.20.9900, 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: Other: Other: Other: Other. The general rate of duty will be 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