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NY N005474




February 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900

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

RE: The tariff classification of “semi-sweet chocolate, no butter oil” (product number TF16-0204WB) from Canada

Dear Mr. Forbes:

In your letter dated January 15, 2007, you requested a tariff classification ruling.

The subject merchandise is stated to contain 43.49 percent sugar, 48.41 percent cocoa liquor, 3.95 percent cocoa powder, 3.35 percent cocoa butter and 0.78 percent soya lecithin. The product will be in liquid form shipped in totes weighing 800 to 1000 pounds. It is intended for use in coating cakes, and pastries.

The applicable subheading for the semi-sweet chocolate, no butter-oil, will be 1806.20.9900, Harmonized Tariff Schedule of the United States, Annotated, (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 rate of duty will be 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 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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