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NY R02500




September 21, 2005

CLA-2-18:RR:NC:SP:232 R02500

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900

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

RE: The tariff classification of a chocolate coating (Product number LSH 484) from Canada

Dear Mr. Forbes:

In your letter dated August 29, 2005, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 63.70 percent sugar, 25.80 percent chocolate liquor, 9.8 percent cocoa butter, 0.30 percent soya lecithin, 0.20 percent salt hydrate and 0.20 percent flavor. The item will be imported in bulk liquid tankers. It will be used for enrobing and panning.

The applicable subheading for the chocolate coating will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...other. The general rate of duty will be 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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