The tariff classification of dark chocolate coating and milk chocolate coating from Canada.

NY A84517 June 20, 1996 CLA-2-18:RR:NC:FC:232 A84517 CATEGORY: Classification TARIFF NO.: 1806.20.6000; 1806.20.9900 Ms. Isabelle C. Fountaine A.N. Deringer, Inc. HC76 Main Street Jackman, ME 04945 RE: The tariff classification of dark chocolate coating and milk chocolate coating from Canada. Dear Ms. Fountaine: In your letter dated June 3, 1996, on behalf of Dolbec International in Quebec, Canada, you requested a tariff classification ruling. Samples and information were submitted with your initial request dated April 1, 1996. Dark chocolate coating is stated to contain 48.0 to 50.0 percent sugar, 34.5 to 36.5 percent partially hydrogenated palm kernel oil, 7.5 to 8.5 percent cocoa processed with alkali, 6.0 to 7.0 percent cocoa, and small quantities of soy lecithin and vanillin. Milk chocolate coating contains 42.5 to 45.5 percent sugar, 33.5 to 35.5 percent partially hydrogenated palm kernel oil, 12.5 to 13.5 percent nonfat dry milk, 6.7 to 7.5 percent cocoa, 1.0 to 1.5 percent dry whole milk and less than 0.6 percent soy lecithin. The fat content of the cocoa ingredients in both products is 10 to 12 percent. The chocolate will be imported in liquid form in heated tanks ready for use as a coating for cakes. The applicable tariff provision for the dark chocolate 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 2.3 percent ad valorem. The applicable tariff provision for the milk chocolate coating will be 1806.20.9900, 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 general rate of duty will be 9.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). A copy of 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 212-466-5730. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division