CLA-2-18:RR:NC:SP:232 J83045

Mr. Bob Forbes
ROE Logistics
474 McGill Street – Suite 300
Montreal, Quebec
Canada H2Y 2H2

RE: Amendment to NY J82134 dated April 1, 2003

Dear Mr. Forbes:

In your letter dated April 8, 2003, you requested an amendment to classification ruling NY J82134 that was issued to you on April 1, 2003 from this office. You have brought to our attention that the 5.41 percent milk fat in the milk chocolate is included in the 16.31 percent milk solids in the product. The other ingredients in the original ruling remain the same.

In your letter dated February 26, 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 product #0930090-435, described as 128 Van Roos milk chocolate. It will be imported in 10-pound slabs. It is assumed for the purposes of this ruling that the product is intended for use as a coating for confectionery and/or pastry. It is said to contain 46.93 percent sugar, 20.68 percent cocoa butter, 15.24 percent whole milk powder, 9.38 percent cocoa liquor, 4.59 percent lactose, 1.33 percent caramel powder, 1.06 percent anhydrous milk fat, and traces of lecithin, cocoa powder, and vanillin. The total milk fat is said to be 5.41 percent, and the total milk solids are said to be 16.31 percent.

The applicable subheading for the product #0930090-435, 128 Van Roos milk chocolate, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: Other: Other: Other: Dairy products 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 general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1806.20.8200, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 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