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NY N004824




January 16, 2007

CLA-2-18:RR:E:NC:N2:232

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9500; 1806.20.9800

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

RE: The tariff classification of: “semi-sweet chocolate chunks” (product number 0700590-058) from Canada

Dear Mr Forbes:

In your letter dated December 27, 2006 you requested a tariff classification ruling.

The subject merchandise is stated to contain 53.84 percent sugar, 35.26 percent cocoa liquor, 9.96 percent cocoa butter, 0.51 percent cocoa powder, 0.28 percent soya lecithin, 0.12 percent vanilla extract. The product will be shipped in cases weighing 50 pounds. The product is for use in cookies and cakes as baking inclusions.

The applicable subheading for product semi-sweet chocolate chunks will be 1806.20.9500, Harmonized Tariff Schedule of the United States (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: Other: Other: Other: Other: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to Chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 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 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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