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NY N011996




June 29, 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 Semi Sweet Chocolate Chunks (Product number 0701050-049) from Canada

Dear Ms. Comeau:

In your letter dated May 29, 2007 you requested a tariff classification ruling.

The subject merchandise is described as Semi Sweet Chocolate Chunks (Product number 0701050-049). It is said to contain 52.011 percent sugar, 36.63 percent cocoa paste, 10.698 percent cocoa butter, 0.411 percent soya lecithin, 0.151 vanilla extract and 0.099 percent salt. The product is in the form of chocolate chunks and will be shipped in 45-pound cases. It is not packaged for retail sale and will not be repackaged in the United States. It is intended for use as baking inclusions in cookie and cakes.

The applicable subheading for the “Semi Sweet Chocolate Chunks” will be 1806.20.5000, Harmonized Tariff Schedule of the United States Annotated (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 packing, 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 general 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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