The tariff classification of various milk chocolate and milk chocolate flavored coatings from Canada

NY H80247 May 21, 2001 CLA-2-18:RR:NC:SP:232 H80247 CATEGORY: Classification TARIFF NO.: 1806.20.8100; 1806.20.8200; 1806.20.8300; 1806.20.9500; 1806.20.9800 Mr. David Murphy JHL & Associates 10455 SW Kiowa St. Tualatin, Oregon 97602 RE: The tariff classification of various milk chocolate and milk chocolate flavored coatings from Canada Dear Mr. Murphy: In your letter dated April 18, 2001 you requested a tariff classification ruling. Information was submitted with your initial request dated March 1, 2001. The subject merchandise consists of five types of chocolate coatings, which will be imported in button/wafer format and packaged in poly-lined corrugated shipping boxes containing a net weight of 44.1 pounds. The products will be used as an ingredient in the manufacture of food products. Premium Milk Chocolate Coating #31309 is stated to contain 43 percent sugar, 22 percent cocoa powder, 17 percent skim milk powder, 13 percent chocolate liquor, 5 percent butter oil and less than 1 percent soy lecithin and vanilla flavor. Milk Chocolate Coating #31311 contains 53 percent sugar, 20 percent cocoa powder, 12 percent skim milk powder, 10 percent chocolate liquor, 4 percent butter oil and less than 1 percent soy lecithin and vanilla flavor. Light Sweet Chocolate Coating #31419 contains 47 percent sugar, 21 percent cocoa powder, 17 percent skim milk powder, 13 percent chocolate liquor, 2 percent butter oil and less than 1 percent soy lecithin and vanilla flavor. Premium Light Compound Coating #32460 contains 52 percent sugar, 29 percent palm kernel and palm oils, 13 percent cocoa powder, 4 percent skim milk powder, 2 percent whey powder and less than 1 percent soy lecithin and vanilla flavor. Light Compound Coating #32463 contains 55 percent sugar, 33 percent palm kernel oil, 8 percent cocoa powder, 4 percent skim milk powder and less than 1 percent soy lecithin and vanilla flavor. The applicable subheading for the Premium Milk Chocolate Coating #31309, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States (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: 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 general 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, the product will be classified in subheading 1806.20.8300, HTS, and dutiable at the rate of 52.8 cents per kilogram plus 8.5 percent ad valorem. The applicable subheading for the Light Sweet Chocolate Coating #31419, if imported in quantities that fall within the limits described in additional U.S. note 10 to chapter 4, will be 1806.20.8100, Harmonized Tariff Schedule of the United States (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: 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 general 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, the product will be classified in subheading 1806.20.8200, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem. The applicable subheading for the Milk Chocolate Coating #31311, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 1806.20.9500 Harmonized Tariff Schedules of the United States (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...articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17...described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The general rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, the product will be classified in subheading 1806.20.9800, HTS, and dutiable at the rate of 37.2 cents per kilogram plus 8.5 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the Premium Light Compound Coating #32460 and the Light Compound Coating #32463. Your request for a classification ruling should include the percentage by weight of fat in the cocoa powder in each product.. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 John Maria at 212-637-7059. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division