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NY R03254




March 3, 2006

CLA-2-17:RR:NC:SP:232 R03254

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2010; 1806.20.2090, 1806.20.3600; 1806.20.5000

Ms. Heather Marcaccini
Customs Tax Counsel
Cargill, Inc.
15407 McGinty Road West
Wayzata, MN 55391

RE: The tariff classification of dark chocolate products from Belgium

Dear Ms. Marcaccini:

In your letter dated February 9, 2006, on behalf of Wilbur Chocolate Co., you requested a tariff classification ruling.

The subject merchandise consists of four dark chocolate products. Product #1 is stated to contain cocoa liquor, cocoa butter, sugar, anhydrous milk fat, lecithin and vanilla. Product #2 contains cocoa liquor, cocoa butter, sugar, lecithin and vanilla. Product #3 contains cocoa liquor, cocoa butter, sugar and lecithin. Product #4 contains cocoa liquor, cocoa butter, sugar, lecithin and vanilla. All of the items will be imported in 5 kilogram blocks, and in 10 kilogram boxes in the form of buttons (the size of a quarter), and in gallets (6 inches in diameter). The products will be used to enrobe confectionery and in bakery goods.

The applicable subheading for products #2, #3, and #4 in 5 kilogram blocks, will be 1806.20.2010, Harmonized Tariff Schedule of the United States, Annotated, (HTSUS), 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 rate of duty will be free.

The applicable subheading for product #1 in 5 kilogram blocks, will be 1806.20.2090, Harmonized Tariff Schedule of the United States, Annotated, (HTSUS), 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 eachContaining butterfat or other milk solids. The rate of duty will be free.

The applicable subheading for product #1 in 10 kilogram boxes in the form of buttons and gallets, will be 1806.20.3600, Harmonized Tariff Schedule of the United States (HTSUS), 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: containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other...other: containing less than 21 percent by weight of milk solids. The rate of duty will be 37.2 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified under subheading 1806.20.3600, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 through 9904.18.24, HTS.

The applicable subheading for products #2, #3, and #4 in 10 kilogram boxes in the form of buttons and gallets, will be 1806.20.5000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUS), 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.

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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