The tariff classification of sugar free dark confectionery coating from Canada.

NY 804748 December 7, 1994 CLA-2-18:S:N:N7:232 804748 CATEGORY: Classification TARIFF NO.: 1806.20.6000 Ms. Mona M. Lind Ambrosia Chocolate 12500 West Carmen Avenue Milwaukee, WI 53225-6199 RE: The tariff classification of sugar free dark confectionery coating from Canada. Dear Ms. Lind: In your letter dated November 15, 1994 you requested a tariff classification ruling. Your query concerns the classification of S-8295 Sugar Free Dark Confectionery Coating, which consists of 61.73 percent maltitol, 18.92 percent CR 499 oil, 9.2 percent cocoa powder red dutched (10/12), 4.73 percent 95 palm kernel oil, 2.7 percent cocoa powder natural process (10/12), 2.16 percent cocoa powder black dutched (10/12), 0.5 percent fat lecithin and 0.06 percent salt. The product is molded into discs and bulk packaged in 25 pound cases. It is to be sold to customers such as retail confectionery producers in the same packaging. The product is used as an ingredient in candy making. The applicable tariff provision for the confectionery coating will be 1806.20.6000, 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...confectioners' coatings and other products (except confectionery) containing by weight not less than 6.8 percent non-fat solids of the cocoa bean nib and not less than 15 percent of vegetable fats other than cocoa butter. The general rate of duty will be 2.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport