The tariff classification and status under the North American Free Trade Agreement (NAFTA), of CF-1086 Fantasy Dark Confectionery Coating from Canada; Article 509

NY F85403 April 18, 2000 CLA-2-18:RR:NC:SP:232 F85403 CATEGORY: Classification TARIFF NO.: 1806.20.6000 Ms. Marie D. Chery ADM Cocoa 660 White Plains Road Tarrytown, NY 10591 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of CF-1086 Fantasy Dark Confectionery Coating from Canada; Article 509 Dear Ms. Chery: In your letter dated March 24, 2000 you requested a ruling on the status of a confectionery coating from Canada under the NAFTA. Information and a sample were included with an initial ruling request dated February 1, 2000. The subject merchandise is CF-1086 fantasy dark confectionery coating, which is stated to contain sugar, partially hydrogenated palm kernel oil, cocoa processed with alkali, soy lecithin, sorbitan monostearate, polysorbate 60, salt and vanilla. The product will be imported in wafer/chip form in 50 pound cases. It will be melted and used to enrobe and coat cakes, cookies, pastries, etc. The cocoa powder is produced in Holland, the United Kingdom and Singapore. It is also produced in the United States and Canada form cocoa beans originating in the Ivory Coast, Indonesia and the Dominican Republic. The balance of the ingredients originate in the United States. The applicable tariff provision for the CF-1086 fantasy dark confectionery coating will be 1806.20.6000, HTS, which provides for Chocolate and other food preparations containing cocoa: Other preparations in blocks, slabs or bars, 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 percent ad valorem The non-originating material used to make the CF-1086 fantasy dark confectionery coating has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/18. The confectionery coating will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division