The tariff classification of Milk Chocolate Slabs from Canada

N013557 July 23, 2007 CLA-2-18:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.20.2090 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St-Hyacinthe Quebec J2S 1Y7 Canada RE: The tariff classification of Milk Chocolate Slabs from Canada Dear Ms. Comeau: In your letter dated June 28, 2007 you requested a tariff classification ruling. Item number 0930410-441 is described as Milk Chocolate Slabs. It is stated to contain 52.155 percent sugar, 18.313 percent cocoa butter, 11.7 percent whole milk powder, 11.7 percent cocoa paste, 2.924 percent lactose (above 95 percent pure), 2.584 percent anhydrous milkfat, 0.413 percent soya lecithin, 0.036 percent artificial chocolate flavor and 0.036 percent vanillin. The total milkfat is stated as 8.862 percent and the total milk solids are 17.278 percent. The product will be imported 10 pound slabs and used for coating and enrobing. The applicable subheading for the Milk Chocolate Slabs will be 1806.20.2090, 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: 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: In blocks or slabs weighing 4.5 kg or more each…Containing butterfat or other milk solids. The general rate of duty will be free. 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 telephone number (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