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NY L81837




January 25, 2005

CLA-2-18:RR:NC:SP:232 L81837

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.3000

Mr. Jeremy Salvesen
Groovy Chocolate Ltd.
Woodend Farm, Carnwath
Lanarkshire. ML11 8LR United Kingdom

RE: The tariff classification of chocolate from the United Kingdom

Dear Mr. Salvesen:

In your letter dated January 13, 2005 you requested a tariff classification ruling.

The subject merchandise is described as 5 gram wrapped chocolate squares. The product will be shipped in milk chocolate and dark chocolate formats. The milk chocolate is stated to contain 43.7 percent sugar, 21.5 percent cocoa butter, 14.5 percent whole milk powder, 10.4 percent cocoa mass, 5.0 percent lactose, 4.5 percent whey powder and 0.4 percent lecithin. The dark chocolate contains 55 percent cocoa mass, 44.4 percent sugar, 0.57 percent lecithin and 0.03 percent vanillin. It is understood that the chocolate squares are consumed in their imported condition as confectionery.

The applicable subheading for both the milk chocolate and the dark chocolate squares will be 1806.32.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: 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. The rate of duty will be 4.3 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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