The tariff classification of "Moonglow Freezecote Chocolate" (product number 60-6006) from Canada

N020476 December 12, 2007 CLA-2-18:OT:RR:E:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1806.20.6000 Ms Sherri Comeau Barry Callebaut 2950 Nelson St. Hyacithe, Quebec Canada J2S 1Y7 RE: The tariff classification of “Moonglow Freezecote Chocolate” (product number 60-6006) from Canada Dear Ms Comeau: In your letter dated December 4, 2007, you requested a tariff classification ruling. The subject merchandise is stated to contain 33.91 percent sugar, 29.42 percent coconut oil, 11.11 percent nonfat dry milk, 6.67 percent cocoa butter, 10.46 percent cocoa paste, 5.55 percent sweet cream, 1.67 percent calcium carbonate, 0.56 percent whey powder, 0.31 percent soya lecithin, 0.33 percent cocoa powder and 0.01 percent vanilla extract. The total milk fat is 4.11 percent, total milk solids are 17.21 percent and the nonfat solids of the cocoa bean nib is 9.60 percent. The product is imported in tankers (21,000 kilograms per tanker). It is in liquid form and the intended use is to be molded. Based on the information you supplied, we agree with the suggested classification. The applicable subheading for the moonglow freezecote chocolate will be 1806.20.6000, 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… Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2 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