United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N007948 - NY N008024 > NY N007948

Previous Ruling Next Ruling
NY N007948




April 5, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2400; 1806.20.2800

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

RE: The tariff classification of “milk chocolate ” (product number Java-553) from Belgium

Dear Mr. Forbes:

In your letter dated March 7, 2007, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.

The subject merchandise is stated to contain 44.5 percent sugar, 22.5 percent cocoa butter, 22.0 percent dry whole milk, 11.0 percent cocoa paste and traces of soy lecithin and vanilla. Total milk solids are 22.0 percent and milk fat is 6.0 percent. The product is in callet (small disks) form and shipped in 2.5-kilogram bags. Intended for use in enrobing and molding cakes, pastries and confectionery products.

The applicable subheading for the “milk chocolate”, if imported in quantities that fall within the limits described in additional U.S. note 2 to Chapter 18, will be 1806.20.2400, 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32 percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: 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 5 percent ad valorem. If the quantitative limits of additional U.S. note 2 to Chapter 18 have been reached, classification is under subheading 1806.20.2800, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified in subheading 1806.20.2800, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.09 to 9904.18.14, HTS.

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 Frank Troise at 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: