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NY R02636




October 24, 2005

CLA-2-18:RR:NC:SP:232 R02636

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2010; 1806.20.5000

Ms. Heather Marcaccini
Customs Tax Counsel
Cargill, Inc.
P.O. Box 5626
Minneapolis, MN 55440-5626

RE: The tariff classification of chocolate products from Belgium

Dear Ms. Marcaccini:

In your letter dated September 30, 2005, on behalf of Wilbur Chocolate Co., you requested a tariff classification ruling.

The subject merchandise consists of three products: semi-sweet chocolate 54%, bitter-sweet chocolate 58% and dark chocolate. The products all contain, in various proportions, cocoa liquor, cocoa butter, sugar, lecithin. The semi-sweet and bitter-sweet chocolates also contain natural vanilla. The semi-sweet chocolate and bitter-sweet chocolate will be imported in 5 kilogram blocks. The dark chocolate will be imported in discs packed in 10 kilogram boxes. All of the products will be used as an ingredient in bakery items, molded as a solid chocolate or used to enrobe confectionery.

The applicable subheading for the semi-sweet chocolate 54% and the bitter-sweet chocolate 58%, will be 1806.20.2010, 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: 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: In blocks or slabs weighing 4.5 kg or more eachNot containing butterfat or other milk solids. The general rate of duty will be free.

The applicable subheading for the dark chocolate product, will be 1806.20.5000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: 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: 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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