The tariff classification of Milk Chocolate (Item No. LSE981) from Canada

N051744 March 2, 2009 CLA-2-18:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.32.1600 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St–Hyacinthe, Quebec J2S1Y7 Canada RE: The tariff classification of Milk Chocolate (Item No. LSE981) from Canada Dear Ms. Comeau: In your letter dated February 11, 2009, you requested a tariff classification ruling. The subject merchandise is described as Milk Chocolate 100 gram bars (Item No. LSE981) from Canada. It is said to contain 53 percent sugar, 18 percent cocoa butter, 16 percent cocoa paste, 9 percent nonfat dry milk, 4 percent anhydrous milkfat, .05 percent soya lecithin and .05 percent vanilla extract. The total milk fat for this product will be 3.7 percent and total milk solids will be 12.9 percent. The product will be melted and used to enrobe pastries. The applicable subheading for the “Milk Chocolate (Item No. LSE981)” 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 9904.18.30, 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