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NY K84525





April 16, 2004
CLA-2-18:RR:NC:SP:232 K84525

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.5000

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

RE: The tariff classification of Dark Chocolate from Canada

Dear Mr. Forbes:

In your letter dated March 16, 2004, 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 #090990-500, described as chocolate lentils. These semi-sweet chocolate items will be imported in 50-pound cases. The chocolate will be enrobed in a candy coating. This product is said to contain 50.88 percent sugar, 43.85 percent chocolate liquor, 3.78 percent cocoa butter, and traces of anhydrous dextrose, lecithin, salt, vanillin, and vanilla.

The applicable subheading for product #0909990-500, chocolate lentils, 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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