The tariff classification of Milk Chocolate Compound Coating (Item No. ILM-R2299NG-419) from Belgium

N063938 July 2, 2009 CLA-2-18:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St–Hyacinthe, Quebec J2S1Y7 Canada RE: The tariff classification of Milk Chocolate Compound Coating (Item No. ILM-R2299NG-419) from Belgium Dear Ms. Comeau: In your letter dated June 4, 2009, you requested a tariff classification ruling. The subject merchandise is described as Milk Chocolate Compound Coating (Item No. ILM-R2299NG-419) from Belgium. It is said to contain 39.5 percent sugar, 36.5 percent vegetable oil, 18.5 percent skimmed milk powder and 5.0 percent cocoa powder. The chocolate is in “callets”, a wafer form, shipped in bulk 12 kilogram boxes. The product will used to enrobe pastries and desserts. The applicable subheading for the Milk Chocolate Flavored Chunks (Item No. F75E648-043) will be 1806.20.9900, 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: Other: Other: Other: Other. The general rate of duty will be 8.5 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