The tariff classification of Chocolate Dark White Duo Blossoms (Item # E000580) from the Netherlands

N049516 February 10, 2009 CLA-2-18:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.20.3600 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St-Hyacinthe, Quebec Canada J2S 1Y7 RE: The tariff classification of Chocolate Dark White Duo Blossoms (Item # E000580) from the Netherlands Dear Ms. Comeau: In your letter dated January 20, 2009 you requested a tariff classification ruling. The subject merchandise is described as Chocolate Dark White Duo Blossoms (Item # E000580) and is stated to contain 49.8 percent sugar, 17.6 percent cocoa paste, 16.8 percent cocoa butter, 15.3 percent full cream milk powder, 1 percent vanilla and 1 percent soya lecithin. The percentage of total milk fat is 4.1 percent and total milk solids are 15 percent. The product is in the form of shavings and will be shipped in 4-kilogram boxes to bakers. The intended use is as decoration in baking products. The applicable subheading for the Chocolate Dark White Duo Blossoms (Item # E000580) will be 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...other: containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other...other: containing less than 21 percent by weight of milk solids. The rate of duty will be 37.2 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified in subheading 1806.20.3600, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.18.19 to 9904.18.24, HTSUS.      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