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NY K84526





April 6, 2004
CLA-2-18:RR:NC:SP:232 K84526

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2010

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

RE: The tariff classification of a Dark Chocolate Coating from Canada

Dear Mr. Forbes:

In your letter received March 23, 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 BIO-D3-105, described as bittersweet chocolate. It will be imported in 5-kilo blocks. This product is intended for use in coating or enrobing confectionery and/or pastry. It is said to contain 69 percent cocoa liquor, 26 percent sugar, and 5 percent cocoa fat.

The applicable subheading for product BIO-D3-105, bittersweet chocolate coating, will be 1806.20.2010, 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: 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: In blocks or slabs weighing 4.5 kg or more eachNot containing butterfat or other milk solids. The general rate of duty will be free.

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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