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NY R01952




May 25, 2005

CLA-2-18:RR:NC:SP:232 R01952

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.32.1600

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

RE: The tariff classification of chocolate bars (product number LSA 180) from Canada

Dear Mr. Forbes:

In your letter dated May 9, 2005, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.

The subject merchandise is stated to contain 46.80 percent sugar, 19.50 percent cocoa butter, 14.62 percent whole milk powder, 14.13 percent cocoa liquor, 4.87 percent nonfat dry milk, 0.04 percent soya lecithin and 0.01 percent vanillin. The total milk fat content is 4.22 percent. The product will be imported in one pound bars and used to coat cakes and pastries.

The applicable subheading for the chocolate bars will be 1806.32.1600, 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: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Other: Containing less than 21 percent by weight of milk solids. The rate of duty will be 37.2 cents per kilogram plus 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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