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NY M81261

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April 11, 2006

CLA-2-21:RR:NC:N2:228 M81261

CATEGORY: CLASSIFICATION

TARIFF NO.: 2106.90.6400; 2106.90.6600

Mr. Michael Roll
Pisani & Roll
1875 Century Park East
Los Angeles, CA 90067

RE: The tariff classification of a food ingredient from New Zealand

Dear Mr. Roll:

In your letter dated March 9, 2006, on behalf or Fonterra (USA), Inc., you requested a tariff classification ruling. Your letter was received by this office on March 20, 2006.

The product is described as a “bitter-sweet white chocolate based preparation...used as a base for the manufacture of white and milk chocolate.” The stated ingredients are 79.1 percent anhydrous milk fat, 20 percent cocoa butter, 0.46 percent sugar, 0.35 percent non fat dry milk, 0.08 percent lactose, 0.01 percent lecithin, and 0.0004 percent vanillin. The product will be imported in 25-kilogram cartons or in 1000-kilogram bulk containers.

In your letter, you suggested the product should be classified in heading 1704, Harmonized Tariff Schedule of the United States (HTSUS), the provision for sugar confectionery (including white chocolate), not containing cocoa. At the subheading level, you suggested classification in 1704.90.54 or 1704.90.58, HTSUS, the in- and over-quota provisions for other sugar confectionery described in additional U.S. notes 1 and 10 to chapter 4. We do not agree. Based on the product’s ingredient composition, form, and use, heading 1704, HTSUS, will not apply to this good.

The applicable subheading for this product, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, HTSUS, which provides for food preparations not elsewhere specified or includedotherotherothercontaining over 10 percent by weight of milk solidsother, dairy products described in additional U.S. note 1 to chapter 4described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 2106.90.6600, HTSUS, and dutiable at the rate of 70.4 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.6600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 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 Stanley Hopard at 646-733-3029.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 1704.90.54 - Sugar confectionery nesoi, w/o cocoa, dairy products subject to add. US note 1 to chap. 4: subject to add US note 10 to chapter 4
• Tariff No.: 1704.90.58 - Sugar confectionery nesoi, w/o cocoa, dairy products subject to add. US note 1 to chap. 4: not subject to add US note 10 to chapter 4
• Tariff No.: 2106.90.64 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: subject to add US note 10 to Ch.4, not GN15
• Tariff No.: 2106.90.66 - Food preps, nesoi, o/10% by wt of milk solids, dairy prods, descr. in add US note 1 to Ch.4: not subject to Ch4 US note 10, not GN15
• Tariff No.: 9904.04.59 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, under $0.30/kg
• Tariff No.: 9904.04.66 - Dairy prod. in 0404.10.15, 1517.90.60, 1704.90.58, 1806.20.82, 1806.20.83, 1806.32.70, etc, entered value safe period, $1.50/kg or more