The tariff classification of Semi Sweet Chocolate Chips from Canada

N174024 August 1, 2011 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 Chips from Canada Dear Ms. Comeau: In your letter dated July 4, 2011, you requested a classification ruling. Ingredient breakdowns accompanied your letter. The merchandise, Semi Sweet Chocolate Chips (item number CHD-DR-8002310-A98) is said to contain 56.0 percent sugar, 38.0 percent cocoa paste, 4.6 percent cocoa butter, 0.4 percent soya lecithin, 0.09 percent milkfat and 0.008 percent vanillin. The chips are shipped in 900 kilogram super bags to be repackaged in retail bags after importation. The applicable subheading for the Semi Sweet Chocolate Chips (CHD-DR-8002310-A98) 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