CLA-2-18:RR:NC:SP:232 J81068
Mr. Bob Forbes
ROE Logistics
474 McGill Street – Suite 300
Montreal, Quebec
Canada H2Y 2H2
RE: The tariff classification of a Liquid Chocolate Product from Canada
Dear Mr. Forbes:
In your letter dated January 27, 2003, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.
You supplied descriptive literature with your request. The subject merchandise is described as liquid chocolate. It will be imported as a liquid in bulk. This product is intended for use in mixing with other ingredients and may also be used as a coating for ice cream. It is said to contain 59 percent sugar, 30 percent vegetable fat, and 11 percent cocoa powder. The nonfat cocoa solids are stated to be 9.79 percent.
The applicable subheading for the liquid chocolate will be 1806.20.6000, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other, 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: Confectioners’ coatings and other products (except confectionery) containing by weight not less than 6.8 percent
non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2 percent ad valorem.
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