The tariff classification of Chocolate Dark Milk White Tulip Cups (Product number E003456) from the Netherlands

NY R04180 June 30, 2006 CLA-2-18:RR:NC:SP:232 R04180 CATEGORY: Classification TARIFF NO.: 1806.90.2800 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H9S 3N8 RE: The tariff classification of Chocolate Dark Milk White Tulip Cups (Product number E003456) from the Netherlands Dear Mr. Forbes: In your letter dated June 13, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. The subject merchandise is stated to contain 49.1 percent cocoa paste, 40.5 percent sugar, 8.9 percent cocoa butter, 1 percent vanillin, 1 percent soya lecithin and 1 percent full cream milk powder. The product will be shipped in 0.5 kilogram boxes and used in baking. The applicable subheading for the Chocolate Dark Milk White Tulip Cups, will be 1806.90.2800, Harmonized Tariff Schedule of the United States, Annotated, (HTSUS), 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 rate of duty will be 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.24, HTS. 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