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NY N015901




August 28, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.2090

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

RE: The tariff classification of a Milk Chocolate Coating (Item PSB330) from Canada

Dear Ms. Comeau:

In your letter dated August 16, 2007, on behalf of Barry Callebaut Canada, of St-Hyacinthe, Quebec, you requested a tariff classification ruling.

You supplied descriptive literature with your request. The subject merchandise is Item PSB330, described as a milk chocolate coating. It will be imported in 1 ton solid blocks and is intended to be used in enrobing cakes and pastries. It is said to contain 51.15 percent sugar, 19.41 percent cocoa butter, 16.40 percent whole milk powder, 9.64 percent cocoa paste, 0.47 percent soya lecithin and 0.11 percent vanilla. The total milk fat is said to be 4.66 percent, and the total milk solids are said to be 16.34 percent.

The applicable subheading for Item PSB330, milk chocolate coating, will be 1806.20.2090, 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: In blocks or slabs weighing 4.5 kg or more eachContaining butterfat or other milk solids. The general rate of duty will be free.

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,

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