CLA-2-18:RR:E:NC:N2:232

Ms. Sherri Comeau
Barry Callebaut
2950 Nelson Street
St-Hyacinthe, Quebec
Canada J2S 1Y7

RE: The tariff classification of “Milk Chocolate Vermicelli” (product number CHM-VR-6CAR-413) from Belgium

Dear Ms. Comeau:

In your letter dated June 20, 2007 you requested a tariff classification ruling.

The subject merchandise is stated to contain 55.5 percent sugar, 16.0 percent cocoa butter, 15 percent whole milk powder, 1.3.5 percent cocoa paste. The percentage of total milk fat is 4.0 percent and total milk solids are 14.6 percent. The product is in the form of sprinkles and will be shipped in 20-kilogram boxes. Intended use is as decoration in baking products.

The applicable subheading for the milk chocolate vermicelli will be 1806.20.3600, Harmonized Tariff Schedule of the United States, (HTSUS), 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: 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...other: 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 1806.20.3600, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.18.19 to 9904.18.24, HTSUS.     

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 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 Frank Troise at 646-733-3031.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division