The tariff classification of Milk Chocolate Style Chocolate from Canada

N011084 June 8, 2007 CLA-2-18:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.32.1600 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St-Hyacinthe, Quebec J2S 1Y7 Canada RE: The tariff classification of Milk Chocolate Style Chocolate from Canada Dear Ms. Comeau: In your letter dated May 8, 2007 you requested a tariff classification ruling. The subject merchandise is described as Milk Chocolate Style Chocolate (Item number LSC067). It will be imported in one pound bar form and is not packaged for retail sale. This product will be melted down and molded into other forms. It is said to contain 53.211 percent fine sugar, 20.694 percent cocoa butter, 11.053 percent cocoa paste, 10.947 percent whole milk powder, 2.727 percent nonfat dry milk, 1.053 percent anhydrous milk fat, and 0.316 percent soya lecithin. The total milk fat for this product is 4.20 percent and the total milk solids are 14.727 percent. The applicable subheading for the Milk Chocolate Style Chocolate will be 1806.32.1600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: 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: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Other: Containing less than 21 percent by weight of milk solids. The rate of duty will be 37.2 cents per kilogram plus 4.3 percent ad valorem. In addition, products classified in subheading 1806.32.1600, HTS, will be subject to additional duties based on their value, as described in subheadings 9904.18.19 to 9904.18.24, HTS. 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