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NY R03404




March 22, 2006

CLA-2-18:RR:NC:SP:232 R03404

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.9090

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

RE: The tariff classification of Victorias Confectionery Cups (Product number E000803) from the Netherlands

Dear Mr. Forbes:

In your letter dated March 7, 2006, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.

The subject merchandise is stated to contain 49.5 percent sugar, 44.0 percent cocoa paste, 6.0 percent cocoa butter, 1.0 percent natural vanilla and 1.0 percent soya lecithin. The product will be imported in the form of confectionery cups, which are described as small cylindrical chocolates with an opening at the top. The cups will be shipped in 2.8 kilogram bags. After importation, the cups will be filled with mousse, ice cream, liquor, etc.

The applicable subheading for the Victorias Confectionery Cups will be 1806.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: OtherOther. The 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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