The tariff classification of "bittersweet chocolate" (Product number L-60-40NV-554) from Belgium

N007945 March 12, 2007 CLA-2-17:RR:E:NC:SP:232 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of “bittersweet chocolate” (Product number L-60-40NV-554) from Belgium Dear Mr. Forbes: In your letter dated March 6, 2007, you requested a tariff classification ruling. The subject merchandise is stated to contain 51.5 percent cocoa paste, 36.5 percent sugar, 11.5 percent cocoa powder and traces of soya lecithin and vanilla. It will be shipped bulk in 10-kilogram bags in the form of callets and is ready to use as is. It is intended for use in molding, enrobing and coating cakes and pastries. The applicable subheading for product, “bittersweet chocolate”, will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTSUS) 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: Other: Other: Other: Other: The general rate of duty will be 8.5 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 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 Frank Troise at 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division