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NY K81350




December 11, 2003
CLA-2-18:RR:NC:SP:232 K81350

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000

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

RE: The tariff classification of a Sugar Free Chocolate Product from Canada

Dear Mr. Forbes:

In your letter dated November 13, 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 #LS-Maltitol 46.35%, described as a semi-sweet chocolate that will be imported as a liquid in tankers. The chocolate will be used as an inclusion for ice cream. The product hardens from its liquid state upon being mixed with the ice cream. It is said to consist of 46.35 percent maltitol, 34.96 percent coconut oil, 17.98 percent cocoa powder, and traces of lecithin, butter oil, and flavors. The total milk fat is said to be 0.32 percent. Total milk solids are stated to be 0.32 percent, and the product is said to contain 16 percent non-fat solids of the cocoa bean nib.

The applicable subheading for product #LS-Maltitol 46.35%, sugar free liquid chocolate, will be 1806.20.6000, 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: Confectioner’s coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2 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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