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NY N005928




February 6, 2007

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

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 “milk chocolate chips” from Canada

Dear Mr Forbes:

In your letter dated January 24, 2007, you requested a tariff classification ruling.

The subject merchandise is stated to contain 43.92 percent sugar, 25.46 whole milk powder, 19.89 percent cocoa butter, 10.18 percent cocoa paste, 0.04 percent vanillin, 0.15 percent polyglycerol polyricinoleate and 0.15 percent lecithin. The product will be shipped in 12-ounce bags and packaged for retail sale. It will be in the form of chips and is intended for use as cake/pastry decorations, home baking or as a confectionery.

The applicable subheading for the 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, (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, HTSUS, and dutiable at the rate of 52.8 cents per kilo plus 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 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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