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NY R02002




June 9, 2005

CLA-2-18:RR:NC:SP:232 R02002

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9500; 1806.20.9800

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

RE: The tariff classification of an ice cream coating (Product number 0760150-000) from Canada

Dear Mr. Forbes:

In your letter dated May 18, 2005, on behalf of Barry Callebaut, you requested a tariff classification ruling.

The subject merchandise is stated to contain 35.87 percent sugar, 24 percent coconut oil, 14.39 percent chocolate liquor, 10.33 percent whole milk powder, 9.62 percent cocoa butter, 3.85 percent skim milk, 1.47 percent butteroil, 0.43 percent soya lecithin and 0.008 percent vanilla extract. The total milk solids are 15.65 percent, with a milk fat content of 4.46 percent. The product will be imported in liquid form in five pound pails. It will be used to coat ice cream.

The applicable tariff provision for the ice cream coating, if imported in quantities that fall within the limits described in additional U.S. note 8 to Chapter 17, will be 1806.20.9500, 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: Other: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to Chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTSUSA, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 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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