The tariff classification of Rotterdam Milk Chocolate (Item No. 0930320-126) from Canada

N033361 July 30, 2008 CLA-2-18:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.20.2090 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St. Hyacinthe, Quebec Canada J2S 1Y7 RE: The tariff classification of Rotterdam Milk Chocolate (Item No. 0930320-126) from Canada Dear Ms. Comeau: In your letter dated July 14, 2008, you requested a tariff classification ruling. Item number 00930320-126 is described as Rotterdam Milk Chocolate. It is stated to contain 32.85 percent sugar, 20.74 percent cocoa butter, 9.85 percent nonfat dry milk, 8.31 percent natural cocoa paste, 3.15 percet anhydrous milkfat, 0.92 percent natural flavor, 0.39 percent soya lecithin and 0.01 percent vanilla. Crossana crumb (13.24 percent sugar, 7.47 percent milk solids and 3.15 percent cocoa paste) comprises 23.84 percent of recipe. The product contains 5.57 percent milkfat and 21.39 percent milk solids. The product is imported in 10 pound blocks, 150 per case and will be used as a coating. The applicable subheading for the Rotterdam Milk Chocolate 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 or slabs 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 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