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NY I86963




October 17, 2002

CLA-2-18:RR:NC:SP:232 I86963

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900

Mr. Bob Forbes
R.O.E. Logistics
474 McGill Street
Suite 300
Montreal, Quebec
Canada H2Y 2H2

RE: The tariff classification of Number 361 Compound from Canada

Dear Mr. Forbes:

In your letter dated September 23 2002, on behalf of Cadbury Trebor Allan Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 52.4 percent sugar, 6.0 percent chocolate liquor, 3.4 percent cocoa powder, 9.6 percent whey powder, 28.2 percent partially hydrogenated cottonseed and soybean oil, palm oil and citric acid, 0.1 percent salt, .14 percent soya lecithin and .008 percent flavor. The product will be imported in the form of large chocolate chips in 20 kilogram bulk cases. It will be used as a coating. For purposes of this ruling, it is understood that the product will be used to coat confectionery and/or pastry.

The applicable subheading for the Number 361 Compound will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), 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 general rate of duty will be 8.5 percent ad valorem.

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,

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