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NY N011108




June 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.90.0500; 1806.90.0800

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

RE: The tariff classification of “Milk Sucrose Free Chocolate Sweetened with Erythritol and Inulin from Canada

Dear Ms. Comeau:

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

The subject merchandise is described as “Milk Sucrose Free Chocolate Sweetened with Erythritol and Inulin.” The product is a one pound wafer sample in a cardboard box, not packaged for retail sale. The end use will be coating and enrobing. It is said to contain 21.415 percent cocoa butter, 20.413 percent erythritol (eridex natural sugar alcohol), 20.413 percent inulin (frutafit HD – naturally occurring oligosaccharide), 19.622 percent cocoa liquor, 15.31 percent milk powder, 3.572 percent butteroil, 0.153 percent soya lecithin and 0.102 percent sucralose. The non fat cocoa solids are 8.548 percent. The total milk solids are 18.695 percent and the total milk fat is 7.857 percent.

The applicable subheading for the “Milk Sucrose Free Chocolate Sweetened with Erythritol and Inulin”, if imported in quantities that fall within the limits described in additional U.S. notes 10 to chapter 4, will be 1806.90.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoaother other described in additional U.S. note 1 to chapter 4 described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, and the product contains less than 21 percent by weight of milk solids, the product will be classified in subheading 1806.90.0800, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.0800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.50 to 9904.05.01, 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 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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