The tariff classification of a Milk Chocolate Coating from Canada

NY I87233 October 30, 2002 CLA-2-18:RR:NC:SP:232 I87233 CATEGORY: Classification TARIFF NO.: 1806.20.9900 Mr. Bob Forbes ROE Logistics 474 McGill Street – Suite 300 Montreal, Quebec Canada H2Y 2H2 RE: The tariff classification of a Milk Chocolate Coating from Canada Dear Mr. Forbes: In your letter dated September 30, 2002, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request. The subject merchandise is product #0753350-053, described as a milk chocolate flavored coating solid. This product will be imported as large, easily melted discs or wafers, packed in 50-pound cases. It is assumed for the purposes of this ruling that the product will be used only as a coating for confectionery and/or pastry. The discs are said to consist of 57.62 percent sugar, 26.34 percent partially hydrogenated palm kernel oil, 7.73 percent cocoa powder, 3.9 percent whey powder, 3.9 percent non fat dry milk, and traces of lecithin and vanillin. The total milk fat content is said to be 0.078 percent, and the total weight of milk solids is listed as 7.8 percent. The applicable subheading for product #0753350-053 will be 1806.20.9900, Harmonized Tariff Schedule of the United States, Annotated, (HTSUSA), 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: Other: Other: Other: Other. The general rate of duty will be 8.5 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 John Maria at (646) 733-3031. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division