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NY N011088




June 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.5000

Ms. Sherri Comeau
Barry Callebaut
2950 Nelson Street
St-Hyacinthe, Quebec
J2S 1Y7, Canada

RE: The tariff classification of Sweet Chocolate BB6 (liquid) from Canada

Dear Ms. Comeau:

In your letter dated May 8, 2007 you requested a tariff classification ruling.

The subject merchandise is described as Sweet Chocolate BB6 (Item number PSC009). It will be imported as a liquid in bulk tankers. You state that the product will be combined with additional ingredients and the end use will be either molded into chips/chunks for baking or it will be used as coating. It is said to contain 60 percent fine sugar, 22 percent cocoa paste and 18 percent cocoa butter.

The applicable subheading for the Sweet Chocolate BB6 will be 1806.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: Other. The rate of duty will be 4.3 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 telephone number (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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