The tariff classification of Milk Chocolate Disks (Item No. LSF140) from Canada

N045522 December 12, 2008 CLA-2-18:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.90.2500; 1806.90.3000 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St–Hyacinthe, Quebec J2S1Y7 Canada RE: The tariff classification of Milk Chocolate Disks (Item No. LSF140) from Canada Dear Ms. Comeau: In your letter dated November 26, 2008 you requested a tariff classification ruling. The subject merchandise is described as Milk Chocolate Disks (Item No. LSF140) made in Canada. The product is a tasting disk used for sampling purposes and will be sold to bakers and candy makers. The end use of the product is to enrobe pastries, candies, etc. The usual packaging is 2.5 kilogram boxes or 10 kilogram bags; the sample is in a 1 pound plastic container. It is said to contain 34.66 percent whole milk, 30.97 percent fine sugar, 19.37 percent cocoa butter, 14.78 percent cocoa paste, 0.20 percent soya lecithin, 0.01 percent vanillin and 0.01 percent vanilla. The total milkfat is said to be 4.16 percent and the total milk solids are 34.659 percent. The applicable subheading for Milk Chocolate Disks (Item No. LSF140) will be 1806.90.2500, Harmonized Tariff Schedules of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Containing butterfat or other milk solids (excluding articles for consumption at retail as candy or confection): Other: Described in additional U.S. note 3 to chapter 18 and entered pursuant to its provisions. The rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 3 to chapter 18 have been reached, and the product contains more than 21 percent by weight of milk solids, classification is under 1806.90.3000, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 6 percent ad valorem. In addition, products classified in subheading 1806.90.3000, HTS, will be subject to additional duties based on their value as described in subheadings 9904.18.19 to 9904.18.30, 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 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