The tariff classification of a Lactose Free Chocolate from Canada

NY R00990 November 9, 2004 CLA-2-18:RR:NC:SP:232 R00990 CATEGORY: Classification TARIFF NO.: 1806.90.5500, 1806.90.5900 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K-3K9 RE: The tariff classification of a Lactose Free Chocolate from Canada Dear Mr. Forbes: In your letter dated October 26, 2004, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request. The subject merchandise is product LSH 8812, described as a lactose free chocolate sample. It will be imported in chip form in a 1-pound bag, and is intended for use as baking inclusions. It is said to consist of 44.06 percent sugar, 23.15 percent cocoa liquor, 15.62 percent rice powder, 11.07 percent cocoa butter, 3.29 percent precipitated calcium carbonate, 2.19 percent anhydrous dextrose, and traces of lecithin and vanillin. The milk solids are said to be 3.29 percent. The applicable subheading for product LSH 8812, lactose free chocolate, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.90.5500, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other; Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 3.5 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.90.5900, HTS, and dutiable at the rate of 37.2 cents per kilo plus 6 percent ad valorem. 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division