The tariff classification of "Bittersweet Chocolate" (product number CHD-V60AMER-587 from France.

NY R05036 November 3, 2006 CLA-2-18:RR:E:NC:SP:232 R05036 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of “Bittersweet Chocolate” (product number CHD-V60AMER-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 61.5 percent cocoa paste, 37.0 percent sugar, 1.0 percent cocoa powder and traces of soy lecithin and vanilla flavor. The item in question will be imported in boxes of 5 kilograms, in the form of pastiles to be melted down and used as a couverture for cakes, pastries and confectionery. The applicable subheading for the “Bittersweet Chocolate”, will be 1806.20.9900, Harmonized Tariff Schedule of the United States, Annotated, (HTSUS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...other. The rate of duty will be 8.5 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 the 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