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NY J87910




August 26, 2003

CLA-2-18:RR:NC:SP:232 J87910

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 Pralina Hazelnut Praline Filling (Product number 35101/2/3) from Canada

Dear Mr. Forbes:

In your letter dated August 7, 2003, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 31.4 percent sugar, 27.0 percent hazelnuts, 20.7 percent hydrogenated vegetable fats, 10.0 percent caramel sugar, 4.7 percent nonfat dry milk, 3.2 percent soya flour, 1.3 percent cocoa liquor, 1.0 percent cocoa fat and small quantities of soya lecithin and emulsifier. The product will be imported in the form of a paste in 6 kilogram pails. It will be used as a filling for cakes, pastry and pralines.

The applicable subheading for the Pralina Hazelnut Praline Filling 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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