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NY R01035




November 22, 2004

CLA-2-18:RR:NC:SP:232 R01035

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.1500; 1806.90.1800

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

RE: The tariff classification of milk chocolate flakes (Product number LSH 9478) from Canada

Dear Mr. Forbes:

In your letter dated November 2, 2004, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.

The subject merchandise is stated to contain 57.15 percent sugar, 16.30 percent cocoa butter, 10.40 percent cocoa liquor, 9.74 percent skim milk powder, 6.07 percent butteroil, 0.27 percent soya lecithin, and 0.04 percent vanilla extract. The product will be imported in a one pound bag and used as an ingredient in ice cream.

The applicable subheading for the milk chocolate flakes, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: 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 rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, and the product contains less than 21 percent by weight of milk solids, classification is under subheading 1806.90.1800, and dutiable at the rate of 37.2 cents per kilogram plus 6 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 telephone number (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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