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NY K86214

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May 28, 2004
CLA-2-18:RR:NC:SP:232 K86214

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2400; 1806.20.2800

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 dated May 6, 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 #M0251675-548, described as a milk chocolate. The product will be formed into chips and chunks, and shipped in 25 kilo boxes. The product is stated as being used for molding, enrobing, or in chocolate sauces. It is said to contain 44 percent sugar, 22 percent dry whole milk, 22 percent cocoa butter, 10.5 percent cocoa liquor, and traces of emulsifiers, lecithin, and vanillin. The total milk fat is said to be 6.7 percent. Total milk solids are stated to be 22 percent.

The applicable subheading for product # M0251675-548, milk chocolate, if imported in quantities that fall within the limits described in additional U.S. note 2 to Chapter 18, will be 1806.20.2400, 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: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other, containing over 5.5 percent by weight of butterfat: Described in additional U.S. note 2 to Chapter 18 and entered pursuant to its provisions. The general rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to Chapter 18 have been reached, classification is under subheading 1806.20.2800, HTS, and dutiable at the general rate of 52.8 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified in subheading 1806.20.2800, HTS, which originate in countries other than Canada, Mexico, or Jordan, will be subject to additional duties based on their value as described in subheadings 9904.18.09 to 9904.18.14, 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.: 1806.20.24 - Chocolate, ov 2kg, cont. milk solids, not in blocks 4.5 kg or more, subj. to add US note 2 to Ch. 18, not GN15, ov 5.5 pc bf
• Tariff No.: 1806.20.28 - Chocolate, ov 2kg, cont. milk solids, not in blocks 4.5 kg or more, not GN15, ov 5.5 pc bf ov 21 pc milk solids
• Tariff No.: 9904.18.09 - Chocolate w/ov 5.5% butterfat, in 1806.20.26, 1806.20.28, 1806.32.06, etc, entered in value safeguard period, under $0.20/kg
• Tariff No.: 9904.18.14 - Chocolate w/ov 5.5% butterfat, in 1806.20.26, 1806.20.28, 1806.32.06, etc, entered in value safeguard period, $1/kg or more