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NY R01005




November 30, 2004

CLA-2-18:RR:NC:SP:232 R01005

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900

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

RE: The tariff classification of a Chocolate Coating from Canada

Dear Mr. Forbes:

In your letter dated October 27, 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 LSH 9400, described as a semi sweet chocolate. It will be imported in solid form in 50-pound pails, and is intended for use coating cakes, pastries, and confectionery. It is said to consist of 49.37 percent sugar, 34.67 percent chocolate liquor, 10.69 percent cocoa butter, 3.04 percent alkalized chocolate liquor, 1.99 percent cocoa powder, and traces of lecithin and vanillin. The non-fat cocoa bean solids are stated to be 19.5 percent.

The applicable subheading for product LSH 9400, semi sweet chocolate coating, will be 1806.20.9900, 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: Other: Other: Other: Other. The general rate of duty will be 8.5 percent ad valorem.

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.

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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