CLA-2-18:RR:NC:SP:232 J88514
Mr. Bob Forbes
R.O.E. Logistics
474 McGill Street, Suite 300
Montreal, Quebec
Canada H2Y 2H2
RE: The tariff classification of semi-sweet chocolate (Product number 0790500-500-LS 7501)) from Canada
Dear Mr. Forbes:
In your letter dated September 4, 2003, on behalf of Barry Callebaut, you requested a tariff classification ruling.
Additional information was submitted in your fax dated September 17, 2003. The subject merchandise is stated to contain 39.01 percent sugar, 31.82 percent chocolate liquor, 18.5 percent partially hydrogenated soybean oil, 7.78 percent cocoa butter, 2.83 percent anhydrous milk fat, 0.03 percent vanillin, 0.01 percent natural bergamot flavor, 0.01 percent ethyl vanillin and 0.01 percent orange oil. The product contains a total of 14.43 percent non-fat solids of the cocoa bean nib. The merchandise will be imported in 50 pound pails and used for coating and enrobing.
The applicable subheading for the semi-sweet chocolate will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), 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.
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 John Maria at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division