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NY K86215

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May 28, 2004
CLA-2-18:RR:NC:SP:232 K86215

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9500; 1806.20.9800

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

RE: The tariff classification of Milk Chocolate from Canada

Dear Mr. Forbes:

In your letter dated May 13, 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 50-Y511, described as a compound milk chocolate. This will be shaped into chocolate lentils and will be imported in 50-pound cases. The chocolate will be enrobed in a candy coating. The importer in the US will repackage them and sell them as confectionery. This product is said to contain 57 percent sugar, 25 percent lauric fat, 10.5 percent whey powder, 6.1 percent cocoa powder, traces of lecithin and vanilla. . The total milk fat is said to be 1.5 percent. Total milk solids are stated to be 10.5 percent.

The applicable subheading for product 50-Y511, compound milk chocolate, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500 Harmonized Tariff Schedules of the United States (HTSUS), 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: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem. . In addition, products classified in subheading 1806.20.9800, 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 9904.17.49 to 9904.17.14.56, 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.: 1806.20.95 - Chocolate and preps w/cocoa, nesoi, o/2kg but n/o 4.5 kg, n/o 65% sugar, desc in Ch17 US note 3, subj. to Ch17 US note 8, not GN15
• Tariff No.: 1806.20.98 - Chocolate and preps w/cocoa, neosi, o/2kg but n/o 4.5 kg, n/o 65% sugar, desc in Ch17 US note 3, not subj to Ch.17 US note 8, not GN15
• Tariff No.: 9904.17.14 - Sugars, syrups and molasses, in 1701.12.50, 1701.91.30, 1701.99.50, etc, entered in value safeguard period, $0.30-$0.349/kg
• Tariff No.: 9904.17.49 - Articles w/ov 10% dry wt. sugars, in 1701.91.58, 1704.90.78, 1806.20.77 etc, entered value safe. pd., under $0.05/kg