The tariff classification of a Chocolate Product from Canada

NY R01768 April 28, 2005 CLA-2-18:RR:NC:SP:232 R01768 CATEGORY: Classification TARIFF NO.: 1806.90.2800 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K-3K9 RE: The tariff classification of a Chocolate Product from Canada Dear Mr. Forbes: In your letter dated April 6, 2005, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You submitted descriptive literature with your request. The subject merchandise is product Blok-D-107, described as chocolate discs. These are 500-gram tablets that will be imported ten to a box. The importer in the US will melt them and repackage them and sell them as confectionery. The discs are said to consist of 51.5 percent cocoa paste, 42 percent sugar, 4 percent cocoa butter, and 2 percent butterfat. The applicable subheading for the product Blok-D-107, chocolate discs, will be 1806.90.2800, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Containing less than 21 percent by weight of milk solids. The general rate of duty will be 37.2 cents per kilogram plus 6 percent ad valorem. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division