The tariff classification of "Chocolate Chunks" (product number 0709130-059) from Canada

NY R04865 September 27, 2006 CLA-2-18:RR:E:NC:SP:232 R04865 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 “Chocolate Chunks” (product number 0709130-059) from Canada Dear Mr. Forbes: In your letter dated September 11, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. The subject merchandise is stated to contain 48.65 percent cocoa liquor, 46.56 percent sugar, 2.90 percent dextrose, 1.0 percent cocoa powder, 0.50 percent cocoa butter, 0.35 percent soya lecithin and 0.03 percent vanilla extract. It will be imported in 20-kilogram cases. It is intended for use as baking inclusions in cookie and cakes. The applicable subheading for product “ Chocolate Chunks”, will be 1806.20.9500, 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: Other: 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, HTSUS, 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 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