The tariff classification of "Semi-sweet Chocolate Coating" (Product number 0958330-448) from Canada

NY R04848 September 22, 2006 CLA-2-18:RR:E:NC:SP:232 R04848 CATEGORY: Classification TARIFF NO.: 1806.20.5000 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K-3K9 RE: The tariff classification of “Semi-sweet Chocolate Coating” (Product number 0958330-448) from Canada Dear Mr. Forbes: In your letter dated September 7, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. The subject merchandise is stated to contain 54.57 percent sugar, 36.42 percent chocolate liquor, 8.36 percent cocoa butter, 0.59 percent of soya lecithin and 0.02 percent vanilla extract. You indicate that the product will be shipped in “callet” (disk) form. It will be shipped in containers exceeding 2 kilograms, and used as a coating. The applicable subheading for the product “Semi-sweet Chocolate Coating”, will be 1806.20.5000, Harmonized Tariff Schedule of the United States Annotated (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 packing, 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 general rate of duty will be 4.3 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