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 “milk chocolate 150 x 10 lb.” (product number 0754460-126) from Canada

Dear Mr. Forbes:

In your letter dated January 29, 2007, you requested a tariff classification ruling.

The subject merchandise is stated to contain 48.15 percent sugar, 17.91 percent cocoa butter, 15.13 percent chocolate liquor, 18.27 percent whole milk powder, 0.50 percent soya lecithin and 0.01 percent vanillin. The total milk solids are 18.27 percent and total milk fat is 5.20 percent. The product is in 10-pound slabs and intended for use as a coating. The applicable subheading for the milk chocolate 150 x 10 lb. 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, 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… containing butterfat or other milk solids. The rate of dust 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 Frank Troise at 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division