CLA-2-18:RR:E:NC:SP:232
Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9
RE: The tariff classification of Claire Swiss Top milk couverture (Product Number 10072) from Switzerland
Dear Mr. Forbes:
In your letter dated February 2, 2006, you requested a tariff classification ruling.
The subject merchandise is stated to contain 38.4 percent sugar, 26.3 percent cocoa fat, 20.1 percent dry whole milk, 8.6 percent cocoa paste, 3.8 percent lactose, 1.96 percent dry milk, 0.48 percent barley malt extract, 0.04 percent vanilla flavor and 0.35 percent soy lecithin. The total milk solids are 25.14 percent and the total milk fat is 5.24 percent. The product will be imported in 8-kilogram blocks in the form of disks. It is intended for use as a couverture and in the manufacture of confectionery products.
The applicable subheading for the Claire Swiss Top milk couverture will be 1806.20.3800, 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: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection: Other: Other: Other. The rate of duty will be 52.8 cents per kilogram plus 4.3 percent ad valorem.
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 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 Frank Troise at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division