CLA-2-18:RR:NC:SP:232 R02874
Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9
RE: The tariff classification of “Baker Sweet Squares, 24/225gr” (product number DC440, item 0921220-545) from Canada
Dear Mr. Forbes:
In your letter dated November 23, 2005, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.
Additional information was submitted by electronic mail on December 1, 2005. The subject merchandise is stated to contain 47.30 percent chocolate liquor, 45.10 percent sugar, 5.9 percent cocoa butter, 1.10 percent butteroil, 0.50 percent soya lecithin and 0.10 percent vanilla extract. The ingredients will be mixed together in the United States to make a liquid chocolate. The liquid chocolate will be sent to Canada and molded into squares. The squares will be shipped to the United States packaged 24 boxes to a case with 225 grams per box. The product will be sold at retail and used for cooking and baking.
The applicable subheading for the “Baker Sweet Squares, 24/225gr” will be 1806.32.1600, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: 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: 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA 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 John Maria at 646-733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division