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NY K86348




June 4, 2004
CLA-2-18:RR:NC:SP:232 K86348

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900

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

RE: The tariff classification of a dark hazelnut cocoa paste (Product number N05-OH40-684) from Canada

Dear Mr. Forbes:

In your letter dated May 13, 2004, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 46 percent sugar, 31.5 percent vegetable fat, 10.5 percent hazelnuts, 5.5 percent nonfat dry milk, 5 percent cocoa powder, 1.5 percent soy lecithin and vanillin. The item will be imported in the form of a paste in 10 kilogram buckets. It will be used as a filling, in baking and for enrobing biscuits, cookies and pastry products. It can also be used as a flavoring ingredient.

The applicable subheading for the dark hazelnut cocoa paste will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...other. The general rate of duty will be 8.5 percent ad valorem.

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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