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NY J86474





July 8, 2003

CLA-2-18:RR:NC:SP:232 J86474

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9500; 1806.20.9800

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

RE: The tariff classification of Carmaduja (Product number 30201) from Canada

Dear Mr. Forbes:

In your letter dated June 17, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling.

Additional information was submitted in your fax dated July 3, 2003. The subject merchandise is stated to contain 47.3 percent sugar, 32.7 percent almond white (paste of peeled almonds), 10.17 percent cocoa fat, 4.0 percent dry whole milk, 3.2 percent cocoa liquor, 2.0 percent nonfat dry milk and small quantities of emulsifier and vanillin. The milk fat content is 1.07 percent. The product will be imported in the form of a paste, which is packaged in 7 kilogram cardboard boxes. It will be used in baking.

The applicable tariff provision for the Carmaduja, if imported in quantities that fall within the limits described in additional U.S. note 8 to Chapter 17, will be 1806.20.9500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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, HTSUSA, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem. In addition, except for goods of Canada, Mexico or Jordan, products classified in subheading 1806.20.9800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS

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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