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NY L81416




January 5, 2005

CLA-2-18:RR:NC:SP:232 L81416

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000

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

RE: The tariff classification of a Chocolate Coating from Canada. Correction to Customs Ruling No. NY R00945

Dear Mr. Forbes:

This ruling is being issued to correct Customs Ruling No. NY R00945, dated October 26, 2004. The ruling letter contained a typographical error, listing the product code as LSH 7949 when it should have read LSH 7948. A complete corrected ruling follows.

In your letter dated October 15, 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 7948, described as chocolate coating. It will be imported in liquid form in 50-pound pails, and is intended for use in enrobing or coating chocolate bars. It is said to consist of 34.87 percent sugar, 32 percent vegetable oil, 11.75 percent milk protein concentrate, 7.76 percent calcium caseinate, 9.52 percent cocoa powder, 3.49 percent sweet whey powder, and traces of lecithin, vanillin, and vanilla extract. The milk fat is said to be 0.34 percent, and the milk solids are 23.05 percent. The non-fat solids of the cocoa bean nib are stated as 9.09 percent.

The applicable subheading for the product LSH 7948, chocolate coating, will be 1806.20.6000, Harmonized Tariff Schedule of the United States Annotated, (HTSUSA), which provides for Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2 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 CFR. 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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