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NY K84381




April 1, 2004
CLA-2-18:RR:NC:SP:232 K84381

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9500; 1806.20.9800

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

RE: The tariff classification of Dark Cream (Product number FWD-GAN-RTU-X10) from Canada

Dear Mr. Forbes:

In your letter dated March 12, 2004, on behalf of Barry Callebaut, you requested a tariff classification ruling.

The subject merchandise is stated to contain 45 percent bittersweet chocolate (50.0 percent unsweetened chocolate, 49.5 percent sugar, soy lecithin and vanillin), 22 percent water, 14 percent glucose and fructose syrup, 11 percent vegetable fat and 8 percent nonfat dry milk. The total milk fat content is 0.07 percent. The product will be imported in 5 kilogram buckets, and used in mousse, sauces, glazing, confectionery creams, and chocolate fillings. .

The applicable tariff provision for the Dark Cream, if imported in quantities that fall within the limits described in additional U.S. note 8 to Chapter 17, will be 1806.20.9500, 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: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to Chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTSUSA, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem. In addition, except for goods of Canada, Mexico, Jordan, Singapore and Chile, products classified in subheading 1806.20.9800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, 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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