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NY K85352




May 3, 2004
CLA-2-18:RR:NC:SP:232 K85352

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2090

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

RE: The tariff classification of a Milk Chocolate from Canada

Dear Mr. Forbes:

In your letter received April 21, 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 10-0010VC, described as a milk chocolate. It will be imported in one ton blocks, and will be melted after importation to mold candies. This product is said to contain 56.86 percent sugar, 19.89 percent cocoa butter, 10 percent cocoa liquor, 9.57 percent skim milk, 3.18 percent butter oil, and traces of lecithin and vanilla. The total milk fat is said to be 3.18 percent. The total weight of milk solids is stated to be 9.57 percent.

The applicable subheading for the product 10-0010VC, milk chocolate, will be 1806.20.2090, 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 eachContaining 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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