The tariff classification of chocolate compound coatings from Canada

NY H88010 February 20, 2002 CLA-2-18:RR:NC:SP:232 H88010 CATEGORY: Classification TARIFF NO.: 1806.20.6000 Mr. David Murphy JHL & Associates 10455 SW Kiowa St. Tualatin, Oregon 97602 RE: The tariff classification of chocolate compound coatings from Canada Dear Mr. Murphy: In your letter dated January 12, 2002 you requested a tariff classification ruling. The subject merchandise consists of two types of chocolate compound 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 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. In response to our request for additional information dated March 26, 2001, you indicate that the cocoa powder in both products has a cocoa solids content of 89 percent. The applicable subheading for the Premium Light Compound Coating #32460 and the Light Compound Coating #32463 will be 1806.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for chocolate and other food preparations containing cocoa...other preparations...in liquid, paste, granular or other bulk form in containers or immediate packings, of a content exceeding 2kg...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. Questions on the process of importing may be discussed with the Customs import specialist at the proposed port of entry. The ruling control number which should be referenced appears at the top left of the ruling letter, in this case it is “NY H88010”. 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 646-733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division