CLA-2-18:RR:NC:SP:232 G89975
Mr. Lawrence M. Friedman
Barnes, Richardson & Colburn
303 East Wacker Drive
Suite 1100
Chicago, Illinois 60601
RE: The tariff classification of a milk chocolate product from Canada
Dear Mr. Friedman:
In your letter dated April 10, 2001, on behalf of Kerry Inc. of Beloit, WI, you requested a tariff classification ruling.
A sample was included with your request. The subject merchandise is stated to contain a maximum of 59.5 percent sugar, 31.5 percent butterfat and 8.5 percent chocolate liquor. The product will be imported in 50 pound blocks packed in a poly-lined paperboard box. It will be used as an ingredient in the production of milk chocolate.
The applicable subheading for the milk chocolate product in the form of a 50 pound block will be 1806.20.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other preparations 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: 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: In blocks or slabs weighing 4.5 kg or more each…Containing butterfat or other milk solids. The rate of duty will be free.
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 212-637-7059.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division