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NY N004325




December 20, 2006

CLA-2-18:RR:E:NC:SP:232 N004325

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.2500, 1806.90.2800

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

RE: The tariff classification of “chocolate dark milk white - tulip cups” (product number E005525) from Netherlands,

Dear Mr Forbes:

In your letter dated December 07, 2006 you requested a tariff classification ruling.

The subject merchandise is stated to contain 49.0 percent cocoa paste, 40.5 percent sugar, 8.9 percent cocoa butter, 1 .0 percent vanilla, 1. 0 percent soya lecithin, 1.0 percent full milk powder and 0.2 percent total milkfat . The product will be shipped in boxes weighing 0.265 kilograms and each box contains 16 pieces. The product is ready to use and is in the form of a tulip (2 inches in diameter and 2 inches high). The merchandise will be packaged for sale directly to bakeries to be filled with pastry, fruit and or cream.

The applicable subheading for the “chocolate dark milk white - tulip cups” will be 1806.90.2500, Harmonized Tariff Schedules of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Described in additional U.S. note 3 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 3 to chapter 18 have been reached, and the product contains less than 21 percent by weight of milk solids, classification is under 1806.90.2800, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.29, HTS.

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 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 Paul Hodgkiss at 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

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