The tariff classification of product LS 9453 from Canada

NY R01092 December 8, 2004 CLA-2-18:RR:NC:SP:232 R01092 CATEGORY: Classification TARIFF NO.: 1806.90.9090 Mr. Bob Forbes ROE Logistics 660 Bridge Street Montreal, Quebec Canada H3K-3K9 RE: The tariff classification of product LS 9453 from Canada Dear Mr. Forbes: In your letter dated November 22, 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 LS 9453 described as a no sucrose added, milk-type coating. It will be imported in liquid form, 1 pound chocolate sample, and is intended for use in enrobing pastries, cakes and other desserts. It is said to consist of 54.52 percent maltitol, 16.31 percent silko vegetable fat, 14.51 percent lauric vegetable fat, 7.06 percent calcium carbonate, 7.06 percent cocoa powder, and traces of lecithin and vanillin. The non-fat cocoa bean solids are stated to be 7.23 percent. The milk solids are said to be 7.23 percent, and the milk fat is said to be 0.08 percent The applicable subheading for product LS 9453 will be 1806.90.9090, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), which provides for Chocolate and other food preparations containing cocoa: Other: Other: Other…Other. The general rate of duty will be 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