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NY J85511




June 19, 2003

CLA-2-18:RR:NC:SP:232 J85511

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 Sugar Free Dark Chocolate (Product number Z1602) from Canada

Dear Mr. Forbes:

In your letter dated May 27, 2003, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 50.13 percent maltitol, 41.46 percent chocolate liquor, 7.31 percent cocoa butter, 0.78 percent soya lecithin and 0.32 percent vanillin. The product will be imported in the form of chips to be used in baking. For purposes of this ruling, it is understood that the product will be imported in containers or immediate packings of a content exceeding 2 kilograms.

The applicable subheading for the Sugar Free Dark Chocolate 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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