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NY N007533




March 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.9900; 1806.90.2800

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

RE: The tariff classification of “Dark Chocolate Chips” from Canada

Dear Mr. Forbes:

In your letter dated February 26, 2007, you requested a tariff classification ruling.

The subject merchandise is stated to contain 49.01 percent sugar, 28.75 percent cocoa paste, 10.40 percent cocoa butter, 6.29 percent cocoa powder, 3.00 percent milk fat, 2 percent lactose [over 95 percent pure], .4 percent lecithin, 02 percent vanillin and .1 percent polyglycerol polyricinoleate. The product will be shipped in two formats. Chips will be packaged in 300-gram retail bags, put up for retail sale and 25-pound cases to be re-packaged. Intended use for both of the formats is decoration on cakes/pastries, in home baking and ready to eat.

The applicable subheading for the dark chocolate chips, shipped in 25-pound cases, will be 1806.20.9900, Harmonized Tariff Schedule of the United States (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 general rate of duty will be 8.5 percent ad valorem.

The applicable subheading for the dark chocolate chips, shipped in 300-gram bags, will be 1806.90.2800, 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 less than 21 percent by weight of milk solids. The general rate of duty will be 37.2 cents per kilogram plus 4.3 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 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 Frank Troise at (646) 733-3031.

Sincerely,

Robert B. Swierupski
Director,

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