CLA-2-18:RR:E:NC:SP:232 R05153
Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K-3K9
RE: The tariff classification of “Cocoa Based Glaze” (product number FWD –295-613) from France
Dear Mr. Forbes:
In your letter dated October 31, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.
The subject merchandise is stated to contain 25.0 percent sugar, 22.0 percent water, 20.0 percent bittersweet chocolate (the bittersweet chocolate consists of 50.0 percent cocoa paste, 49.5 percent sugar and traces of soya lecithin), 9.5 percent butterfat, 9.5 percent cocoa powder, 5.0 percent glycerin, 5.0 percent dextrose, 4.0 percent glucose syrup and 9.5 percent total milkfat. It will be imported in liquid form, in ready to use 2-kilogram buckets. It is intended for use as a glaze for desserts.
The applicable subheading for product, “Cocoa Based Glaze” if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.90.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for chocolate and other food preparations containing cocoa...other... other... described in additional U.S. note 1 to chapter 4...described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, and the product contains less than 21 percent by weight of milk solids, the product will be classified in subheading 1806.90.0800, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.0800, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.04.59 to 9904.04.66, HTS.
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 John Maria at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division