The tariff classification of a Milk Chocolate Coating from Canada

NY I87822 November 19, 2002 CLA-2-18:RR:NC:SP:232 I87822 CATEGORY: Classification TARIFF NO.: 1806.20.2090 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 October 17, 2002, on behalf of Barry Callebaut Canada, of Hyacinthe, Quebec, you requested a tariff classification ruling. You supplied descriptive literature with your request. Further information arrived via fax on October 21, 2002. The subject merchandise is product 823NV-132, described as milk chocolate. It will be imported in 5-kilo blocks. It is assumed for the purposes of this ruling that this product is intended for use as a coating for confectionery and/or pastry. It is said to contain 42 percent sugar, 23.6 percent cocoa fat, 22.4 percent whole milk powder, 11.7 percent cocoa liquor, and traces of lecithin and vanilla. The total milk fat is said to be 6 percent. The total weight of milk solids is stated to be 21.8 percent. The applicable subheading for the product 823NV-132, milk chocolate coating, will be 1806.20.2090, 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: Preparations consisting wholly of ground cocoa beans, with or without added cocoa fat, flavoring or emulsifying agents, and containing not more than 32  percent by weight of butterfat or other milk solids and not more than 60 percent by weight of sugar: In blocks or slabs weighing 4.5 kg or more each…Containing butterfat or other milk solids. The general rate of duty will be free. 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