The tariff classification of "Cocoa Dessert Sauce" (item number 60192) from Switzerland

N022873 February 8, 2008 CLA-2-18:OT:RR:E:NC:N2:232 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Ms Sherri Comeau Barry Callebaut 2950 Nelson St. Hyacithe, Quebec Canada J2S 1Y7 RE: The tariff classification of “Cocoa Dessert Sauce” (item number 60192) from Switzerland Dear Ms Comeau: In your letter dated February 4, 2008, you requested a tariff classification ruling. The subject merchandise is stated to contain 40.3 percent glucose syrup (wheat), 24.4 percent water, 9.8 percent cocoa powder, 9.7 percent dextrose, 5.4 percent sweetened evaporated milk, 5.2 percent sugar, 0.03 percent salt. The product is imported in 1 kilogram flex bottles, 6 bottles to a box. It is in liquid form and the intended use is to be on baked goods. Based on the information you supplied, we agree with the suggested classification. The applicable subheading for the cocoa dessert 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. 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