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NY R00970




November 3, 2004

CLA-2-18:RR:NC:SP:232 R00970

CATEGORY: CLASSIFICATION

TARIFF NO.:1806.32.9000

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

RE: The tariff classification of Chocolate Bars from Canada

Dear Mr. Forbes:

In your letter dated October 20, 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 LS 9417, described as sample of a chocolate coating. It will be imported in 4-ounce bars in a 2-pound sample, and is intended for use in enrobing. It is said to consist of 44.99 percent sugar, 44.59 percent chocolate liquor, 6.18 percent cocoa butter, 3.63 percent cocoa powder, and traces of lecithin, and vanilla bourbon extract.

The applicable subheading for product LS 9417, a chocolate coating, will be 1806.32.9000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The general rate of duty will be 6 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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