The tariff classification of a "Chocolate Compound" (Product number 24-0329) from Canada

NY R03706 May 5, 2006 CLA-2-18:RR:NC:SP:232 R03706 CATEGORY: Classification TARIFF NO.: 1806.20.6000 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of a “Chocolate Compound” (Product number 24-0329) from Canada Dear Mr. Forbes: In your letter dated April 11, 2006, on behalf of Barry Callebaut, you requested a tariff classification ruling. The subject merchandise is stated to contain 58.91 percent sugar, 23.04 percent palm kernel oil, 7.0 percent sweet whey powder, 10.5 percent cocoa powder, 0.51 percent soy lecithin, and 0.01 percent vanillin. The product is stated to contain 9.35 percent nonfat solids of the cocoa bean nib. The merchandise will be imported in liquid form in tanker trucks. It will be used as a coating and for molding. The applicable subheading for the “Chocolate Compound” will be 1806.20.6000, 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… Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2 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 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