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NY R03344




March 15, 2006

CLA-2-18:RR:NC:SP:232 R03344

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900; 1806.90.9090

Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9

RE: The tariff classification of a liquid chocolate product (Product number LSA 820) from Canada

Dear Mr. Forbes:

In your letter dated February 27, 2006, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling.

The subject merchandise is stated to contain 48.48 percent sugar, 39.39 percent chocolate liquor, 4.85 percent cocoa butter, 3.13 percent anhydrous milk fat, 3.96 percent cocoa powder, 0.40 percent soya lecithin, 0.04 percent almond flavor, 0.01 percent vanillin and 0.003 percent orange flavoring. The item will be imported in liquid form in 2 pound and in 5 pound pails. It will be used in molding and enrobing cakes, pastries and confectionery.

The applicable subheading for the liquid chocolate product in 5 pound pails 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.

The applicable subheading for the liquid chocolate product in 2 pound pails will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoaother otherother. The general rate of duty will be 6 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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