The tariff classification of three chocolate products from Canada.

NY 888283 July 29, 1993 CLA-2-18:S:N:N7:232-888283 CATEGORY: Classification TARIFF NO.: 1806.20.8060; 1806.20.8095 Mr. David M. Blake Tower Group International, Inc. 128 Dearborn Street Buffalo, NY 14207-3198 RE: The tariff classification of three chocolate products from Canada. Dear Mr. Blake: In your letter dated July 7, 1993, on behalf of Bowes Company, Ltd., 75 Vickers Road, Etobicoke, Ontario M9B 6B6 Canada, you requested a tariff classification ruling. Your query concerns the classification of three chocolate products from Canada, as follows: 1. #49 Confectionery Coating - consists of 63.5 percent coconut oil, 27.0 percent sugar, 8.0 percent cocoa, 0.8 percent cotton seed stearine, 0.4 percent lecithin, 0.2 percent salt and 0.1 percent artificial flavor. This product is a chocolate coating that is used to coat ice cream bars. It does not contain any dairy ingredients. It will be packaged in food grade metal drums for shipping to the customer. 2. Chocolate Fudge Variegate - consists of 27.2 percent sugar, 23.6 percent glucose (corn syrup), 25.5 percent water, 9.6 percent hydrogenated vegetable oils, 7.8 percent skim milk powder, 4.4 percent cocoa powder, 1.4 percent chocolate liquor, 0.32 percent salt, 0.09 percent disodium phosphate, 0.11 percent potassium sorbate, 0.03 percent artificial flavor and 0.003 percent ethyl maltol. This product is added to ice cream to create the ripple effect that one would find in chocolate fudge ripple ice cream. It will be packaged in either 500 pound fiber drums with a plastic liner, or 55 pound plastic pails. 3. Chocolate Variegate - consists of 55.8 percent glucose-fructose, 24.1 percent glucose (corn syrup), 11.2 percent water, 7.3 percent cocoa powder, 1.3 percent modified food starch, 0.1 percent potassium sorbate, 0.08 percent salt, 0.02 percent artificial flavor and 0.003 percent ethyl maltol. This product is also added to ice cream to create the ripple effect that one would find in chocolate ripple ice cream. It will be packaged in either 500 pound drums with a plastic liner, or 55 pound plastic pails. The applicable subheading for the chocolate fudge variegate will be 1806.20.8060, Harmonized Tariff Schedule of the United States (HTS), 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...subject to quotas established pursuant to section 22 of the Agricultural Adjustment Act, as amended...provided for in subheading 9904.60.60. The duty rate will be 10 percent ad valorem. The applicable subheading for the chocolate variegate will be 1806.20.8095, HTS, 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. The duty rate will be 10 percent ad valorem. Goods classifiable under subheadings 1806.20.8060 and 1806.20.8095, HTS, which have originated in the territory of Canada, will be entitled to a 5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Your inquiry does not provide enough information for us to give a classification ruling on #49 Confectionery Coating. Your request for a classification ruling should include the percentage of non-fat solids in the cocoa powder as well as the packing weight. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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