The tariff classification of "choc-o-late" (Product number CDM-ROB-CAL-X22) from France

N008357 April 5, 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 “choc-o-late” (Product number CDM-ROB-CAL-X22) from France Dear Mr. Forbes: In your letter dated March 15, 2007, you requested a tariff classification ruling. The subject merchandise is stated to contain 70.5 percent non-fat milk, 22.0 percent sweet chocolate; the sweet chocolate is stated to contain 49.5 percent sugar, 29.5 percent cocoa paste, 20.5 percent cocoa powder, and traces of soy lecithin. 6.0 percent dextrose, 1.0 percent sugar, and traces of vanillin, guar gum and carrageenan. The product is in powder form. It will be shipped in one-liter tetra packs put up for retail sale with each tetra pack weighing 1.12 kilograms. The product is ready to use as is, just add hot water and drink or it can be diluted with milk. The product can also be used as a baking ingredient.  The applicable subheading for “choc-o-late”, 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division