The tariff classification of various Chocolate Coatings from Switzerland.

NY A81008 March 15, 1996 CLA-2-18:RR:NC:FC:232 A81008 CATEGORY: Classification TARIFF NO.: 1806.20.9900; 1806.32.9000 Mr. Beat Herrmann Max Felchlin, Inc. Bahnhofstrasse 63 6430 Schwyz, Switzerland RE: The tariff classification of various Chocolate Coatings from Switzerland. Dear Mr. Herrmann: In your letter dated March 1, 1996 you requested a tariff classification ruling. You sent descriptive literature and samples of five types of coatings. The products in question are all coverings which are said to be ready to use without further processing upon importation. They are to be used for coating cakes, pastries, and confectioneries. The first item, product CP70E Ultra Blonde, milk coating, is formed into 2000 gram bars and will be imported in 10 kg cases, packed two to a 20 kg case. It is said to contain 40 percent sugar, 39 percent hardened vegetable fat, 16 percent skimmed milk powder, 5 percent fat-reduced cocoa powder, and traces of vanillin and lecithin. Its milk fat content is said to be 0.1 percent. The second item, product CP51E Ultra Glanz/Gloss, dark coating, is formed into 2000 gram bars and will be imported in 10 kg cases, packed two to a 20 kg case. It is said to contain 45 percent sugar, 38 percent hardened vegetable fat, 15 percent fat-reduced cocoa powder, 2 percent dextrose, and traces of vanillin and lecithin. The next item, product CP52E Ultra Molding Dark, dark coating, is formed into 2000 gram bars and will be imported in 10 kg cases, packed two to a 20 kg case. It is said to contain 46 percent sugar, 37 percent hardened vegetable fat, 15 percent fat-reduced cocoa powder, 2 percent dextrose, and traces of vanillin and lecithin. The fourth item, product FE50E Ultra Praline, praline coating, is formed into 2000 gram bars and will be imported in 10 kg cases, packed two to a 20 kg case. It is said to contain 40 percent sugar, 35 percent hardened vegetable fat, 18 percent hazelnuts, 5 percent soya flour, 2 percent cocoa powder, and traces of vanillin and lecithin. The last item, product CP25E Unichoc, dark hazelnut coating, is a hard paste that will be imported in 5.5 kg pails. It is said to contain 44 percent sugar, 33 percent partly hardened vegetable fat, 9 percent hazelnuts, 6 percent cocoa powder, 4 percent hardened vegetable fat, 2 percent dextrose, and traces of flavors, vanillin, and lecithin. The applicable subheading for the CP25E Unichoc, dark hazelnut coating, will be 1806.20.9900, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars... or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: Other: Other: Other: Other. The rate of duty will be 9.5 percent ad valorem. The applicable subheading for the CP70E Ultra Blonde, milk coating, the CP51E Ultra Glanz/Gloss, dark coating, the CP52E Ultra Molding Dark, dark coating, and the FE50E Ultra Praline, praline coating will be 1806.32.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Chocolate and other food preparations containing cocoa: Other, in blocks, slabs or bars: Not filled: Other: Other. The rate of duty will be 6.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division