The tariff classification of: "Brach unwrapped eggs" from Canada

N004519 January 12, 2007 CLA-2-18:RR:E:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1806.90.5500;1806.90.5900 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of: “Brach unwrapped eggs” from Canada Dear Mr Forbes: In your letter dated December 15, 2006 you requested a tariff classification ruling. The subject merchandise is stated to contain 61.33 percent sugar, 14.38 percent cocoa butter, 10.72 percent chocolate liquor, 9.89 percent skim milk powder, 3.21 percent milkfat, 0.45 percent soya lecithin, 0.01 percent vanillin. The product will be shipped in boxes weighing 10 kilograms. The product is ready to use and is intended for use as ready to eat confectionary. The applicable subheading for the Brach unwrapped eggs if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Chocolate and other food preparations containing cocoa: 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 3.5 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 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 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 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