CLA-2:RR:E:NC:2:232
Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9
RE: The tariff classification of “milk chocolate chunks” (product number 0709440-077 from Canada.
Dear Mr. Forbes:
In your letter dated November 13, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.
The subject merchandise is stated to contain 56.55 percent sugar, 14.73 percent cocoa butter, 12.10 percent chocolate liquor, 10.59 percent skim milk, 3.44 percent anhydrous milkfat, 2.00 percent anhydrous dextrose, 0.40 percent soya lecithin, 0.1 percent salt and 0.05 percent vanillin. The milk fat content is 3.55 percent, and the total milk solids are 14.04 percent. The chocolate chunks will be imported in bulk packages exceeding 2 kilos. The milk chocolate chunks are to be used in baking.
The applicable subheading for the chocolate chunks will be 1806.20.3600, Harmonized Tariff Schedule of the United States (HTSUS), 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: 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...other: containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection)...other...other: containing less than 21 percent by weight of milk solids. The rate of duty will be 37.2 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified in subheading 1806.20.3600, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.18.19 to 9904.18.24, HTSUS.
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 the FDA at telephone number (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 John Maria at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division