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NY K86568





June 18, 2004
CLA-2-18:RR:NC:SP:232 K86568

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2400; 1806.20.2800

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

RE: The tariff classification of Product M0251068-164 from Canada

Dear Mr. Forbes:

In your letter dated May 26, 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 M0251068-164, described as milk chocolate easimelt. The product will be shipped in 25 kilo boxes of small, irregularly shaped, pieces that are easy to melt. The product is stated as being used for molding, enrobing and/or in chocolate sauces. It is said to contain 44 percent sugar, 22 percent dry whole milk, 22 percent cocoa fat, 10.5 percent cocoa liquor, and traces of lecithin and vanillin. The total milk fat is said to be 6.7 percent. Total milk solids are stated to be 22 percent.

The applicable subheading for Product M0251068-164, milk chocolate easimelt, if imported in quantities that fall within the limits described in additional U.S. note 2 to Chapter 18, will be 1806.20.2400, 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: 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 general rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to Chapter 18 have been reached, classification is under subheading 1806.20.2800, HTS, and dutiable at the general rate of 52.8 cents per kilogram plus 4.3 percent ad valorem. In addition, except for goods of Canada, Mexico or Jordan, products classified in subheading, 1806.20.2800 HTS will be subject to additional duties based on their value, as described in subheadings 9904.18.09 to 9904.18.14, 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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