The tariff classification of "Bittersweet Chocolate Vermicelli" (product number M-7VCH-412) from Belgium

N007968 April 2, 2007 CLA-2-18:RR:E:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of “Bittersweet Chocolate Vermicelli” (product number M-7VCH-412) from Belgium Dear Mr. Forbes: In your letter dated March 8, 2007, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling. The subject merchandise is stated to contain 55.0 percent sugar, 39.0 cocoa paste, 2.5 cocoa butter, 2.0 dry whole milk, 1.5 butterfat and traces of vanilla favor. Total milk solids are 3.5 percent and total milk fat is 2.0 percent. The product will be shipped in 1-kilogram bags and not packaged for retail sale. It will be in the form of sprinkles or very small chips and is intended for use as cake, pastry or cupcake decorations. The applicable subheading for the “bittersweet chocolate vermicelli” will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa…other … other…other. The rate of duty will be 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 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