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NY K86002

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May 27, 2004
CLA-2-18:RR:NC:SP:232 K86002

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.0500; 1806.90.0800

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

RE: The tariff classification of a mix for chocolate mousse (Product number CHD-MO-P-X27) from Canada

Dear Mr. Forbes:

In your letter dated May 3, 2004, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 32.11 percent sugar, 24.11 percent cocoa liquor, 20 percent nonfat dry milk, 8.5 percent cocoa powder, 6.5 percent glucose syrup, 6 percent hydrogenated vegetable fat, 2.0 percent emulsifier and stabilizer, 0.27 percent soy lecithin and 0.01 percent vanillin. The product contains a total of 0.17 percent milk fat. The merchandise will be imported for use by the food service industry. It is in the form of a dry mix and will be combined with milk and whipped to make a mousse. The specification sheet indicates that the mix will be imported in 0.8 kilogram bags.

The applicable subheading for the mix for chocolate mousse, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.90.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other...other...described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, and the product contains less than 21 percent by weight of milk solids, the product will be classified in subheading 1806.90.0800, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, except for goods of Canada, Mexico, Jordan, Singapore or Chile, products classified in subheading 1806.90.0800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, 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.: 1806.90.05 - Cocoa preps, (dairy prod. descr. in add US note 1 to Ch.4), not in blocks, slabs or bars, subj. to add. US note 10 to Ch 4, not GN15
• Tariff No.: 1806.90.08 - Cocoa preps, (dairy prod. descr. in add US note 1 to Ch.4), less than 21% milk solids, not in blocks, slabs or bars, not GN15
• Tariff No.: 9904.04.59 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, under $0.30/kg
• Tariff No.: 9904.04.66 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, $1.50/kg or more