The tariff classification of Dark Chocolate Curls (Item # E000568) from the Netherlands

N049519 February 10, 2009 CLA-2-18:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.20.5000 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St-Hyacinthe, Quebec Canada J2S 1Y7 RE: The tariff classification of Dark Chocolate Curls (Item # E000568) 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 Dark Chocolate Curls (Item # E000568) imported from the Netherlands and is stated to contain 49.5 percent sugar, 44 percent cocoa paste, 6 percent cocoa butter, 1 percent vanilla and 1 percent lecithin. The product is chocolate shaved in the form of curls to be used as decorations on cakes by bakers. It will be shipped in 2.5-kilogram boxes. The applicable subheading for the 1806.20.5000 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: Other. The rate of duty will be 4.3 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