The tariff classification of Semi Sweet Chocolate from Canada

N106579 June 15, 2010 CLA-2-18:OT:RR:NC:232 CATEGORY: Classification TARIFF NO.: 1806.20.5000 Ms. Sherri Comeau Barry Callebaut 2950 Nelson Street St- Hyacinthe, Quebec J2S1Y7 Canada RE: The tariff classification of Semi Sweet Chocolate from Canada Dear Ms. Comeau: In your letter dated May 20, 2010, you requested a classification ruling. Ingredient breakdowns accompanied your letter. The merchandise, Semi Sweet Chocolate (item number CHD-DR 4066601-MILKRESIDUE) is said to contain 51.6 percent sugar, 40.9 percent cocoa paste, 6.0 percent cocoa butter, 1.0 percent of butter oil, soya lecithin and salt. The semi sweet chocolate will be in the form of chunks and shipped in 50 pound cases to be used as baking inclusions. The applicable subheading for the Semi Sweet Chocolate (CHD-DR-4066601-MILKRESIDUE) will be 1806.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks or slabs 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: 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: Other: Other. The rate of duty will be 4.3 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