The tariff classification of "chocolate white, small tagliatelli" (Product number E005800) from the Netherlands

N004381 December 22, 2006 CLA-2-17:RR:E:NC:SP:232 CATEGORY: Classification TARIFF NO.: 1704.90.5400; 1704.90.5800 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K-3K9 RE: The tariff classification of “chocolate white, small tagliatelli” (Product number E005800) from the Netherlands Dear Mr. Forbes: In your letter dated December 13, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You indicate that the product is white chocolate in the shape of small twisted strands, which resemble spaghetti. The subject merchandise is stated to contain 50 percent sugar, 24.5 percent full cream milk powder, 24 percent cocoa butter, 1.0 percent vanillin, and 1.0 percent soya lecithin. The total milk solids are 24.5 percent and the total milkfat is 6.9 percent. The product will be shipped in 2-kilogram boxes and used in baking. The applicable subheading for the “Chocolate White, small tagliatelli,” if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1704.90.5400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa... other... other... other... 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 rate of duty will be 12.2 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 1704.90.5800, HTS, and dutiable at the rate of 40 cents per kilogram plus 10.4 percent ad valorem. In addition, products classified in subheading 1704.90.5800, HTS will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS. 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 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 Paul Hodgkiss at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division