United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N020477 - NY N020587 > NY N020477

Previous Ruling Next Ruling
NY N020477




December 20, 2007

CLA-2-18:OT:RR:E:NC:N2:232

CATEGORY: CLASSIFICATION

TARIFF NO.: 1806.20.6000

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

RE: The tariff classification of “Milk Super Premium Freezecote (Chocolate)” (product number 60-6011) from Canada

Dear Ms Comeau:

In your letter dated December 4, 2007, you requested a tariff classification ruling.

The subject merchandise is stated to contain 32.85 percent sugar, 32.62 percent coconut oil, 10.28 percent nonfat dry milk, 9.91 percent cocoa paste, 5.14 percent sweet cream, 5.14 percent soybean oil, 2.16 percent cocoa butter, 1.03 percent whey powder, 0.29 percent soya lecithin, 0.06 percent vanilla extract and 0.51 percent cocoa powder. The total milk fat is 3.815 percent, total milk solids are 20.269 percent and the nonfat solids of the cocoa bean nib is 0.457 percent. The product is imported in tankers (21,000 kilograms per tanker). It is in liquid form and the intended use is to be molded.

Based on the information you supplied, we agree with the suggested classification. The applicable subheading for the “Milk Super Premium Freezecote (Chocolate)” will be 1806.20.6000, 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 Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2 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,

Previous Ruling Next Ruling

See also: