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NY R04597




August 31, 2006

CLA-2-18:RR:E:NC:SP:232 R04597

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.1500; 1806.90.2000

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

RE: The tariff classification of Sam’s Choice Milk Chocolate Chips (Product number 0727100-500) from Canada

Dear Mr. Forbes:

In your letter dated August 10, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

The subject merchandise is stated to contain 47.83 percent sugar, 17.87 percent skim milk powder, 17.52 percent cocoa butter, 10.46 percent chocolate liquor, 5.98 percent anhydrous milk fat, 0.29 percent soya lecithin and 0.02 percent vanilla extract. The total milk fat is stated as 6.11 percent and the total milk solids are 23.85 percent. The subject merchandise is in the form of chips and will be imported packaged for retail sale in 12 ounce bags (12 bags to a case). You indicate that the product can be used for various purposes, for example, as confectionery, or as an ingredient in cookies.

The applicable subheading for the Sam’s Choice Milk Chocolate Chips, if imported in quantities that fall within the limits described in additional U.S. note 2 to chapter 18, will be 1806.90.1500, Harmonized Tariff Schedule of the United States, Annotated, (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other, containing over 5.5 percent by weight of butterfat: Described in additional U.S. note 2 to chapter 18 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to chapter 18 have been reached, the product will be classified in subheading 1806.90.2000, HTS, and dutiable at the rate of 52.8 cents per kilo plus 6 percent ad valorem.

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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