CLA-2-18:RR:NC:SP:232 R03081
Mr. Bob Forbes
R.O.E. Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9
RE: The tariff classification of a milk chocolate flavored coating (product number CHM-BB-168-357) from France
Dear Mr. Forbes:
In your letter dated January 11, 2006, on behalf of Barry Callebaut Canada, you requested a tariff classification ruling.
The subject merchandise is stated to contain 46.5 percent sugar, 20 percent cocoa paste, 16 percent dry whole milk, 11 percent cocoa butter, 3.5 percent nonfat dry milk, 2.5 percent whey, and traces of soy lecithin and vanillin. The product has a total milk fat content of 4.5 percent. It will be shipped to the United States in bars weighing 1.60 kilograms. There will be 15 bars to a box. The product will be melted and used for coating cakes, pastries and confectionery
The applicable subheading for the milk chocolate flavored coating 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. In addition, products classified in subheading 1806.32.1600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.18.19 to 9904.18.24, HTS.
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