The tariff classification of a Chocolate Product from Canada

NY R01777 April 28, 2005 CLA-2-18:RR:NC:SP:232 R01777 CATEGORY: Classification TARIFF NO.: 1806.90.1500; 1806.90.2000 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 8, 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 CHM-Q3720-590, described as chocolate discs. These are one-kilogram tablets that will be imported ten to a bag. The importer in the US will melt them and use them to enrobe cakes, pastries, and confectionery. The discs are said to consist of 37.5 percent sugar, 25 percent cocoa butter, 25 percent dry whole milk, 12 percent cocoa paste, and traces of lecithin. The total milk fat is stated as 6.7 percent and the total milk solids are 25 percent. The applicable subheading for product CHM-Q3720-590, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.90.1500, 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 over 5.5 percent by weight of butterfat: Described in additional U.S. note 2 to chapter 18 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.2000, HTS, and dutiable at the rate of 52.8 cents per kilo 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