The tariff classification of "fructose bittersweet chocolate coating" (product number FRUCHOC-D3-105) from Belgium

N012923 July 16, 2007 CLA-2-18:RR:E:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Ms. Sherri Comeau Barry Callebaut 2950 Nelson St. Hyacithe, Quebec Canada J2S 1Y7 RE: The tariff classification of “fructose bittersweet chocolate coating” (product number FRUCHOC-D3-105) from Belgium Dear Ms. Comeau: In your letter dated June 15, 2007, you requested a tariff classification ruling. The subject merchandise is stated to contain 54.0 percent cocoa paste, 37.5 percent fructose, 6.0 percent cocoa butter, 2.0 percent butterfat. The total milk-fat is 2.0 percent and the milksolids are 2.0 percent. The product will be shipped in 5 kilogram blocks; five blocks to a box weighing 25 kilograms. It is intended for use in coating pastries, cakes and cookies. The applicable subheading for the fructose bittersweet chocolate coating, will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: Other: The general rate of duty will be 8.5 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