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NY R02446




September 8, 2005

CLA-2-18:RR:NC:SP:232 R02446

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.5500; 1806.90.5900

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

RE: The tariff classification of an chocolate ice cream coating (Product number LSA 379) from Canada

Dear Mr. Forbes:

In your letter dated August 17, 2005, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

The subject merchandise is stated to contain 41.06 percent sugar, 30.97 percent coconut oil, 1.86 percent soybean oil, 8.34 percent cocoa powder, 5.42 percent nonfat dry milk, 5.42 percent whey powder, 4.06 percent whole milk powder, 0.81 percent soybean salad oil, 0.81 percent palm oil, 0.65 percent chocolate liquor, 0.32 percent soya lecithin, 0.004 percent chocolate flavor, and traces of artificial flavor. The item contains a total of 14.90 percent milk solids. The product will be imported in a 2 pound pail and used to coat ice cream.

The applicable subheading for the chocolate ice cream coating, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: 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 3.5 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 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 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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