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NY J87911




August 22, 2003

CLA-2-18:RR:NC:SP:232 J87911

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.5000

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

RE: The tariff classification of Vanilla Couverture Coins (Product number 11441) from Canada

Dear Mr. Forbes:

In your letter dated August 5, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling.

The subject merchandise is stated to contain 47.5 percent sugar, 35.0 percent cocoa liquor and 17.3 percent cocoa fat with small quantities of vanilla and an emulsifier. The product will be used as a coating and a filling. It will be imported in 8 kilogram boxes.

The applicable subheading for the Vanilla Couverture Coins, will be 1806.20.5000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: Other: Other: The general rate of duty will be 4.3 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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