CLA-2-18:RR:NC:SP:232 K83805
Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9
RE: The tariff classification of a Dark Chocolate Coating from Canada
Dear Mr. Forbes:
In your letter dated February 25, 2004, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.
You supplied descriptive literature with your request. The subject merchandise is product 805-132, described as bittersweet chocolate. It will be imported in 5-kilo blocks. This product is intended for use as a coating for confectionery and/or pastry. It is said to contain 47.5 percent sugar, 39 percent cocoa liquor, 13 percent cocoa fat, and traces of lecithin and vanillin.
The applicable subheading for product 805-132, dark chocolate coating, will be 1806.20.2010, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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 each…Not containing butterfat or other milk solids. The general rate of duty will be free.
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