The tariff classification of a "semi-sweet chocolate coating" (product number 0750280-126) from Canada

N003259 December 14, 2006 CLA-2-18:RR:E:NC:SP:232 N003259 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of a “semi-sweet chocolate coating” (product number 0750280-126) from Canada Dear Mr. Forbes: In your letter dated November 13, 2006, on behalf of Barry Callebaut, you requested a tariff classification ruling. The subject merchandise is stated to contain 42.63 percent sugar, 39.59 percent chocolate liquor, 10.56 percent cocoa butter, 5.07 percent cocoa powder, 1.52 percent anhydrous milkfat, 0.50 percent soya lecithin and 0.09 percent vanilla extract. The total nonfat solids of cocoa powder are 4.51 percent and the total milkfat is 1.52 percent. The product will be in 10-pound slabs and shipped in bulk packages exceeding 2 kilograms. It will be used for coating and enrobing cakes and pastries. The applicable subheading for the “semi-sweet chocolate coating” will be 1806.20.9900, Harmonized Tariff Schedule 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: Other: The general rate of duty will be 8.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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