CLA-2-18:RR:E:NC:SP:232 R05102
Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K 3K9
RE: The tariff classification of “Chocolate powder with sugar” (product number CHP-20BQ-760 from France.
Dear Mr. Forbes:
In your letter dated October 23, 2006, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling.
The subject merchandise is stated to contain 66.0 percent sugar, and 34.0 percent cocoa powder. The item in question will be imported in 1.0-kilogram bags, 6 bags to a box to be used in baking.
The applicable subheading for the “Chocolate powder with sugar”, will be 1806.10.2800 Harmonized Tariff Schedule of the United States, Annotated, (HTSUS), Cocoa powder, containing added sugar or other sweetening matter: Containing 65 percent or more but less than 90 percent by dry weight of sugar: Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other. The rate of duty will be of 33.6 cents per kilogram. In addition, products classified in subheading 1806.10.2800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.17 to 9904.17.22, 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 the 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