The tariff classification of "semi-sweet chocolate" (product number 16-0067-4) from Canada

N005428 February 6, 2007 CLA-2-18:RR:E:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1806.20.5000 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of “semi-sweet chocolate” (product number 16-0067-4) from Canada Dear Mr. Forbes: In your letter dated January 12, 2007, you requested a tariff classification ruling. The subject merchandise is stated to contain 48.78 percent sugar, 41.74 percent chocolate liquor, 5.27 percent cocoa butter, 3.70 percent anhydrous dextrose, 0.28 percent soya lecithin and 0.09 percent vanilla extract, 0.06 percent vanillin and 0.05 percent salt. It will be imported in bulk in liquid form in tanker trucks and will be used for molding into chips. The applicable subheading for the semi-sweet chocolate will be 1806.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa: Other preparations ...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Other: Other. The rate of duty will be 4.3 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 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