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R01567 R0 Ruling Active

The tariff classification of a sweet chocolate with hazelnuts (Product number GIA-D2-144) from Canada

Issued March 24, 2005 by U.S. Customs and Border Protection.

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R0 R01567 (March 24, 2005)

Tariff classification

HTS codes: 1806.20.9900

Headings: 1806

Product description

The subject merchandise is stated to contain 47 percent sugar, 30 percent hazelnuts, 15.5 percent cocoa paste, 7 percent cocoa butter, and traces of soy lecithin and vanillin. The item will be imported in 5 kilogram blocks. It will be used in molding and enrobing.

CBP rationale

The applicable subheading for the sweet chocolate with hazelnuts will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa.

Full text

NY R01567 March 24, 2005 CLA-2-18:RR:NC:SP:232 R01567 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of a sweet chocolate with hazelnuts (Product number GIA-D2-144) from Canada Dear Mr. Forbes: In your letter dated March 2, 2005, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling. The subject merchandise is stated to contain 47 percent sugar, 30 percent hazelnuts, 15.5 percent cocoa paste, 7 percent cocoa butter, and traces of soy lecithin and vanillin. The item will be imported in 5 kilogram blocks. It will be used in molding and enrobing. The applicable subheading for the sweet chocolate with hazelnuts will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg...other...other...other. The general rate of duty will be 8.5 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 telephone number (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

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