The tariff classification of a milk fountain chocolate with vegetable oil (Product number LSA 143) from Canada

NY R02000 June 9, 2005 CLA-2-18:RR:NC:SP:232 R02000 CATEGORY: Classification TARIFF NO.: 1806.20.8100; 1806.20.8300 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec Canada H3K 3K9 RE: The tariff classification of a milk fountain chocolate with vegetable oil (Product number LSA 143) from Canada Dear Mr. Forbes: In your letter dated May 18, 2005, on behalf of Barry Callebaut Canada Inc., you requested a tariff classification ruling. The subject merchandise is stated to contain 41.90 percent sugar, 20.55 percent cocoa butter, 15.62 percent whole milk powder, 11.57 percent chocolate liquor, 5.75 percent nonfat dry milk, 2.15 percent anhydrous milk fat, 2.0 percent coconut oil, 0.43 percent soya lecithin, 0.008 percent vanilla powder. The milk fat content is 6.66 percent and the total milk solids are 23.53 percent. The product will be imported in liquid form in 5 pound pails. It will be used as a fountain chocolate. The applicable subheading for the milk fountain chocolate with vegetable oil, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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: Other: Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached, the product will be classified in subheading 1806.20.8300, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 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