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NY N003170




November 28, 2006

CLA-2:RR:E:NC:2:232

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2400:1806.20.2600

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

RE: The tariff classification of “ultimate milk chocolate chunks” (product number 0701000-492) from Canada.

Dear Mr. Forbes:

In your letter dated November 9, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

The subject merchandise is stated to contain: 48.09 percent sugar, 15.60 percent cocoa butter, 8.44 percent skim milk powder, 8.25 percent whole milk powder, 12.80 percent chocolate liquor, 3.51 percent anhydrous milkfat, 2.92 percent anhydrous dextrose, 0.26 percent soy lecithin, and 0.09 percent vanillin. Total milkfat solids are stated as 20.21 percent, and total milkfat is stated as 5.94 percent. The chocolate chunks will be imported in boxes exceeding 2 kilograms to be used in baking.

The applicable subheading for the “ultimate milk chocolate chunks” if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.20.2400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa...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 general rate of duty will be 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, and the product contains less than 21 percent by weight of milk solids, the product will be classified in subheading 1806.20.2600, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified in subheading 1806.20.2600, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.18.09 to 9904.1814, HTSUS.

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 the 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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