The tariff classification of confectionery fillings from Canada

NY E87090 September 24, 1999 CLA-2-18:RR:NC:2:228 E87090 CATEGORY: Classification TARIFF NO.: 1806.20.8100; 1806.20.8200; 2101.12.9000; 2106.90.6400; 2106.90.6600 Mr. Mike Leahy A.N. Deringer, Inc. 173 West Service Road Champlain, NY 12919 RE: The tariff classification of confectionery fillings from Canada Dear Mr. Leahy: In letters dated November 18, 1998, February 19, 1999, and September 2, 1999, on behalf of Barry Callebaut Canada Inc., St. Hyacinthe, Quebec, Canada, you requested a tariff classification ruling. Tintoretto Confectionery Fillings are described as “semi-soft” pastes, imported in 10-kilogram plastic bags, and used, after warming and aerating to bring the products to a more fluid form, as fillings for confectionery pieces such as truffles or pralines. Item 94-900, White Tintoretto Filling, is composed of 36 percent hydrogenated vegetable oil, 35.3 percent sugar, 13.4 percent skim milk powder, 10.7 percent lactose, 4.2 percent sunflower oil, and less than one percent lecithin. Item 94-901, Coconut Tintoretto Filling, contains 35.5 percent hydrogenated vegetable oil, 35.3 percent sugar, 13 percent skim milk powder, 11 percent lactose, 4.6 percent sunflower oil, and less than one percent each of lecithin and artificial flavor. Item 94-902, Mocca Tintoretto Filling is composed of 33.1 percent hydrogenated vegetable oil, 32.9 percent sugar, 12.1 percent skim milk powder, 10.2 percent lactose, 7.8 percent sunflower oil, 3.5 coffee, and less than one percent lecithin. Item no. 94-903, Milk Tintoretto Filling, consists of 35.6 percent each of hydrogenated vegetable oil and sugar, 9.6 percent skim milk powder, 9.5 percent lactose, 5.3 percent cocoa powder, 4 percent sunflower oil, and less than one percent lecithin. Item no. 94-904, Amaretto Tintoretto Filling, is composed of 35.3 percent sugar, 35 percent hydrogenated vegetable oil, 9.9 percent lactose, 8.9 percent skim milk powder, 5.3 percent cocoa powder, 4.2 percent sunflower oil, and less than one percent each of lecithin and artificial flavors. Item 94-905 Orange Tintoretto Filling is 35.6 percent sugar, 35.2 hydrogenated vegetable oil, 10 percent lactose, 9 percent skim milk powder, 5.3 percent cocoa powder, 4.3 percent sunflower oil, and less than one percent lecithin and artificial flavors. The applicable subheading for items 94-900 and 94-901, White and Coconut Tintoretto Filling, respectively, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 2106.90.6400, Harmonized Tariff Schedule of the United States (HTS), which provides for food preparations not elsewhere specified or included…other…containing over 10 percent by weight of milk solids...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 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, these products will be classified in subheading 2106.90.6600, HTS, and dutiable at the rate of 72.5 cents per kilogram plus 8.8 percent ad valorem. The applicable subheading for, Item 94-902, Mocca Tintoretto Filling, will be 2101.12.9000, HTS, which provides for preparations…with a basis of coffee…other…other. The rate of duty will be 8.8 percent ad valorem. The applicable subheading for items 94-903, 94-904, and 94-905, Milk, Amaretto, and Orange Tintoretto Filling, respectively, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, HTS, which provides for chocolate and other food preparations containing cocoa…other preparations…in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg…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 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, these products will be classified in subheading 1806.20.8200, HTS, and dutiable at the rate of 38.3 cents per kilogram plus 8.8 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 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 Stanley Hopard at 212-637-7065. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division