The tariff classification of "chocolate sauce" (Product number TOD-6012CHOC-Z38) from Belgium

N007329 March 13, 2007 CLA-2-18:RR:E:NC:SP:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K-3K9 RE: The tariff classification of “chocolate sauce” (Product number TOD-6012CHOC-Z38) from Belgium Dear Mr. Forbes: In your letter dated February 23, 2007, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. The subject merchandise is stated to contain 20.1 percent cocoa paste, 21.22 percent sugar, 2.51 percent nonfat dry, 28.0 percent glucose syrup, 21.0 percent water and 6.5 percent sorbitil. You state that the product will be poured over desserts, confectionery and ice cream. It will be shipped to the USA in 1-kilogram bottles packaged for retail sale. The applicable subheading for the “chocolate sauce” will be 1806.90.9090, Harmonized Tariff Schedule of the United States, (HTSUS) which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other: Other: Other. The rate of duty will be 6 percent ad valorem. 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