The tariff classification of cocoa dark chocolate (Product number LSA 388) from Canada

NY R02406 September 6, 2005 CLA-2-18:RR:NC:SP:232 R02406 CATEGORY: Classification TARIFF NO.: 1806.20.5000 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of cocoa dark chocolate (Product number LSA 388) from Canada Dear Mr. Forbes: In your letter dated August 10, 2005, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling. The subject merchandise is stated to contain 84.91 percent chocolate liquor, 14.78 percent sugar, 0.20 percent soya lecithin, and 0.10 percent vanilla flavor. The product will be imported in 10 pound pails and used for molding. The applicable subheading for the cocoa dark chocolate product will be 1806.20.5000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for 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. 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 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