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NY N007873




April 2, 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 “bittersweet chocolate, no sugar added” (Product number MALCHOC-D-101) from Belgium

Dear Mr. Forbes:

In your letter dated March 5, 2007, on behalf of Barry Callebaut Canada, of St. Hyacinthe, Quebec, you requested a tariff classification ruling.

The subject merchandise is stated to contain 44.5 percent cocoa paste, 43.5 percent maltitol, 11.5 percent cocoa butter, and traces of soy lecithin and vanilla. The product will be shipped in 5-kilogram blocks. The intended use is for the coating of cakes and pastries. The product is ready to use and only needs to be melted down.

The applicable subheading for the “bittersweet chocolate, no sugar added” 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 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 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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