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NY K82742

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February 24, 2004
CLA-2-18:RR:NC:SP:232 K82742

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2400; 1806.20.2800

Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9

RE: The tariff classification of milk chocolate flavored coating with caramel (Product number CHF-N3438CARA-587) from Canada

Dear Mr. Forbes:

In your letter dated February 4, 2004, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 36.5 percent sugar, 28 percent cocoa fat, 25 percent dry whole milk, 6 percent cocoa liquor, 2 percent nonfat dry milk, 1.5 percent caramelised sugar, and small quantities of lecithin and artificial flavors. The milk fat content is 6.8 percent. The total milk solids content is 26.5 percent. The product will be imported in the form of wafers/pieces in 5 kilogram boxes. It will be used to make mousse and cakes.

The applicable subheading for the milk chocolate flavored coating with caramel, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.20.2400, Harmonized Tariff Schedules of the United States (HTS), 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... containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other, containing over 5.5 percent by weight butterfat...described in additional U.S. note 2 to chapter 18 and entered pursuant to its provisions. The general rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, and the product contains 21 percent or more by weight of milk solids, classification is under subheading 1806.20.2800, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 4.3 percent ad valorem. In addition, except for goods of Canada, Mexico, Jordan, Singapore and Chile, products classified in subheading 1806.20.2800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.18.09 to 9904.18.14, 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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See also:

• Tariff No.: 1806.20.24 - Chocolate, ov 2kg, cont. milk solids, not in blocks 4.5 kg or more, subj. to add US note 2 to Ch. 18, not GN15, ov 5.5 pc bf
• Tariff No.: 1806.20.28 - Chocolate, ov 2kg, cont. milk solids, not in blocks 4.5 kg or more, not GN15, ov 5.5 pc bf ov 21 pc milk solids
• Tariff No.: 9904.18.09 - Chocolate w/ov 5.5% butterfat, in 1806.20.26, 1806.20.28, 1806.32.06, etc, entered in value safeguard period, under $0.20/kg
• Tariff No.: 9904.18.14 - Chocolate w/ov 5.5% butterfat, in 1806.20.26, 1806.20.28, 1806.32.06, etc, entered in value safeguard period, $1/kg or more