CLA-2-18:RR:E:NC:N2:232
Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9
RE: The tariff classification of “sweet chocolate” (product number 11-0040) from Canada
Dear Mr. Forbes:
In your letter dated January 10, 2007 you requested a tariff classification ruling.
The subject merchandise is stated to contain 58.09 percent sugar, 16.63 percent chocolate liquor, 15.41 percent cocoa butter, 6.91 percent skim milk powder, 2.26 percent milkfat, 0.52 percent soya lecithin, 0.09 percent salt, and 0.06 percent vanilla extract. The product contains a total milkfat content of 2.33 percent, and a total milk solids content of 9.17 percent. The product will be shipped in solid one-ton blocks. The product is for use in coating or enrobing cakes and pastries.
The applicable subheading for the sweet chocolate will be 1806.20.2090, 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...in blocks or slabs weighing 4.5 kg or more each…containing butterfat or other milk solids. The rate of duty will be free.
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 Paul Hodgkiss at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division