The tariff classification of a Dark Chocolate Product from Canada

NY R02059 June 22, 2005 CLA-2-18:RR:NC:SP:232 R02059 CATEGORY: Classification TARIFF NO.: 1806.20.9500; 1806.20.9800 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of a Dark Chocolate Product from Canada Dear Mr. Forbes: In your letter dated May 31, 2005, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request. The subject merchandise is product LSA 229, described as dark chocolate. This chocolate item will be imported in 10 pound pails. It is intended for use as a fountain chocolate, and can also be used on cookies, mousses, biscuits, ice cream and/or confectionery. This product is said to contain 42.43 percent sugar, 38.51 percent cocoa liquor, 16.14 percent cocoa butter, 2.46 percent cocoa powder, and traces of lecithin and vanilla. The applicable subheading for product LSA 229, dark chocolate, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500 Harmonized Tariff Schedules of the United States (HTSUSA), 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: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 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 1806.20.9800, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 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 the FDA at telephone number (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