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NY M83262




June 12, 2006

CLA-2-18:RR:NC:SP:232 M83262

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900

Mr. Marc A. Romano
PBB Global Logistics, Inc.
670 Young Street
Tonawanda, NY 14150

RE: The tariff classification of a chocolate confectionery filling from Canada

Dear Mr. Romano:

In your letter dated May 17, 2006, on behalf of Dawn Food Products of Canada, Ltd., you requested a tariff classification ruling.

Information was submitted with your initial request dated March 3, 2006. The subject merchandise is stated to contain 51 percent corn syrup, 13 percent granulated sugar, 10 percent sweetened condensed milk and cream (0.3 percent butterfat), 10 percent hydrogenated coconut oil, 4 percent cream (35 percent butterfat), less than 5 percent of cocoa powder and chocolate liquor, and less than 1 percent of hydrogenated vegetable oil, salt, lecithin, disodium phosphate, and potassium sorbate. The total butterfat content of the product is less than 5.5 percent. The item will be imported in 26.5 pound plastic pails, and used in its imported condition as a filling in confectionery products.

The applicable subheading for the chocolate confectionery filling will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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 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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