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NY N017271





October 4, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.:1806.32.9000

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

RE: The tariff classification of Milk Chocolate Bar with 12 percent Hazelnuts (item number 0100-03921-999) from Germany

Dear Ms. Comeau:

In your letter dated September 19, 2007, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.

You supplied a photo of the chocolate bar with your request. The subject merchandise is described as a milk chocolate bar with 12 percent chopped hazelnuts. The product is said to contain 35 percent sugar, 16 percent cocoa butter, 13 percent cocoa paste, 12 percent dried whole milk, 12 percent hazelnuts, 6 percent lactose, and 5 percent dried skimmed milk. The bar also contains 1 percent butterfat, 5 percent milkfat and 18 percent milk solids. The product will be imported in 200 gram bars, 12 bars per carton put up for retail sale.

Your ruling request indicates that you believe the correct classification for the chocolate bar should be 1806.32.9000. We agree with that classification.

The applicable subheading for milk chocolate bars with 12 percent hazelnuts (item number 0100-03921-999) will be 1806.32.9000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The general rate of duty will be 6 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 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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