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NY K81376




December 11, 2003
CLA-2-18:RR:NC:SP:232 K81376

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900

Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K-3K9

RE: The tariff classification of a Hazelnut Paste from Canada

Dear Mr. Forbes:

In your letter dated November 12, 2003, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

You supplied descriptive literature with your request. The subject merchandise is product #3010123, described as hazelnut gianduja, medium dark. The product will be shipped in 7 kilo boxes and used as a filling for pralines and confectionery specialties and as a covering for tarts and pastries. It is said to contain 47 percent sugar, 33.24 percent hazelnuts, 11.5 percent cocoa liquor, 7.1 percent cocoa fat, and traces of non-fat dry milk, lecithin, and vanillin. The milk fat percentage is said to be 0.004 percent and the milk solids are stated as 0.75 percent.

The applicable subheading for product #3010123, hazelnut gianduja, medium dark, will be 1806.20.9900 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. 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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