The tariff classification of "Bittersweet Chocolate" (product number CHD –V597-587) from France

NY R05034 October 31, 2006 CLA-2-18:RR:E:NC:SP:232 R05034 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 “Bittersweet Chocolate” (product number CHD –V597-587) from France Dear Mr. Forbes: In your letter dated October 10, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. The subject merchandise is stated to contain 58.5 percent cocoa paste, 39.5 percent sugar, 1.0 percent cocoa powder and traces of soy lecithin and vanillin. It will be imported in the form of callets (disks) and shipped in 5-kilo boxes. It is intended for use in making hot chocolate. The applicable subheading for product “Bittersweet Chocolate”, will be 1806.20.9500, 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: 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 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, dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1806.20.9800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49-9904.17.56, HTSUS. 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