The tariff classification of coatings from Sweden

NY F87840 June 15, 2000 CLA-2-21:RR:NC:2:228 F87840 CATEGORY: Classification TARIFF NO.: 2106.90.8200; 2106.90.9997 Mr. George T. Biris Davies, Turner & Co. 39 Broadway New York, NY 10006 RE: The tariff classification of coatings from Sweden Dear Mr. Biris: In your letter dated May 30, 1999, on behalf of Arla Foods, Northampton, NH, you requested a tariff classification ruling. Ingredients breakdowns were submitted with your letter. Semper White Ganache (White Chocolate Truffles) consists of 45 percent sugar, 41 percent vegetable oil, 14 percent skim milk powder, and one percent lecithin and flavor. It is described as a hard consistency paste, sold to bakers and confectioners in plastic pails containing 12 pounds, net weight. After melting to a liquid state, it will be used to enrobe and/or dip pastries and confections. Directly from the pail, it may be used as an ingredient in the production of confectionery. Semper Swedish White Coating is in the form of 11-pound bars, and consists of 57 percent sugar, 31 percent vegetable oil, 6 percent whey powder, 3 percent cocoa butter, 2 percent buttermilk powder, and one percent lecithin, sorbitan monostearate, salt, and flavor. Semper White Coating will be melted down and used by bakeries for enrobing and dipping pastries and confections. The applicable subheading for the Semper White Ganache (White Chocolate Truffles) will be 2106.90.8200, 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…other. The rate of duty will be 6.4 percent ad valorem. The applicable subheading for the Semper Swedish White Coating will be 2106.90.9997, HTS, which provides for food preparations not elsewhere specified or included…other…other…containing sugar derived from sugar cane and/or sugar beets. The rate of duty will be 6.4 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