CLA-2-18:RR:NC:SP:232 R01000
Mr. Bob Forbes
ROE Logistics
660 Bridge Street
Montreal, Quebec
Canada H3K-3K9
RE: The tariff classification of a Milk Chocolate from Canada
Dear Mr. Forbes:
In your letter dated October 27, 2004, 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 11-0355, described as milk chocolate blocks. It will be imported in 800-pound blocks, and is intended to be used in baking. It is said to contain 55.65 percent sugar, 16.74 percent cocoa butter, 14.03 percent whole milk powder, 13.23 percent chocolate liquor, and traces of lecithin, vanillin, and salt. The total milk fat is said to be 4 percent, and the total milk solids are said to be 14.03 percent.
The applicable subheading for Product 11-0355, milk chocolate blocks, will be 1806.20.2090, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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 general rate of duty will be free.
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 John Maria at (646) 733-3031.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division