CLA-2-18:RR:NC:SP:232 K86347
Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9
RE: The tariff classification of Product VO5-H040-474 from Canada
Dear Mr. Forbes:
In your letter received May 24, 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 VO5-H040-474. The product will be shipped in10 kilo bags of chips, chunks and/or powder, and used without further processing in baking confectionery, cakes, biscuits, and pastries. It is said to contain 35.5 percent sugar, 35.5 percent hydrogenated vegetable fat, 9.5 percent lactose, 9.5 percent nonfat dry milk, 5.5 percent cocoa powder, 4 percent vegetable fat, and a trace of lecithin. The milk fat percentage is said to be 0.09 percent and the milk solids are stated as 18.9 percent. The nonfat solids of cocoa are said to be 4.89 percent.
The applicable subheading for the product VO5-H040-474, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: Other: Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1806.20.8200, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 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