The tariff classification of "chocolate sauce" (Product Number TOD-6022-Z38) from Belgium

N007337 March 16, 2007 CLA-2-18:RR:E:NC:SP: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 “chocolate sauce” (Product Number TOD-6022-Z38) from Belgium Dear Mr. Forbes: In your letter dated February 23, 2007, you requested a tariff classification ruling. The subject merchandise is stated to contain 40.5 percent glucose syrup, 24.5 percent water, 10.0 percent dextrose, 8.5 percent sugar, 8.0 percent cocoa powder, 5.0 percent sorbitol, 3.5 percent sweet condensed milk, and traces of carrageenan, citric acid, salt, and vanillin added as stabilizers. The product will be shipped in 1-kilogram bottles in liquid form, already packaged for retail sale. The product is ready for consumption and its intended use is to pour over desserts, ice cream or confectionery. The applicable subheading for “chocolate sauce”, 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. 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 Frank Troise at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division