The tariff classification of "Belgian Chocolate Powder" from Canada

N016658 October 3, 2007 CLA-2-18:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.20.9500; 1806.20.9800 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St–Hyacinthe, Quebec J2S1Y7 Canada RE: The tariff classification of “Belgian Chocolate Powder” from Canada Dear Ms. Comeau: In your letter dated September 5, 2007 you requested a tariff classification ruling. The subject merchandise is item 0959940-061 described as “Belgian Chocolate Powder”. It is said to contain 50.30 percent sugar, 45.62 percent cocoa liquor, and 4.07 percent cocoa powder. The total percentage of nonfat solids of cocoa powder is 3.62 percent. The product will be shipped in 50-pound cardboard cases with a single plastic liner. It is intended for use as an ingredient in bakery products. The applicable subheading for the “Belgian Chocolate Powder” if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, and entered pursuant to its provisions will be 1806.20.9500, 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: Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTSUS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 1806.20.9800, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTSUS. 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