The tariff classification of Milk Chocolate Flavored Chunks (Item No. F75E648-043) from Canada

N051745 March 4, 2009 CLA-2-18:OT:RR:E:NC:232 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St–Hyacinthe, Quebec J2S1Y7 Canada RE: The tariff classification of Milk Chocolate Flavored Chunks (Item No. F75E648-043) from Canada Dear Ms. Comeau: In your letter dated February 12, 2009, you requested a tariff classification ruling. The subject merchandise is described as Milk Chocolate Flavored Chunks (Item No. F75E648-043) from Canada. It is said to contain 35.3 percent sugar, 20.1 percent cocoa butter, 15.7 percent cocoa paste, 13.5 percent rice power, 5.4 percent calcium carbonate, 5 percent inulin, 5 percent dextrose, .6 percent lecithin and .05 percent vanilla. The chocolate is in a solid chunk form, shipped in 50 pound cases. The product will used to enrobe pastries. The applicable subheading for the Milk Chocolate Flavored Chunks (Item No. F75E648-043) will be 1806.20.9900, 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: Other. The general rate of duty will be 8.5 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